JUDGMENT

(Judgment of the Court was delivered by T.S. SIVAGNANAM, C.J.)

1. This intra-Court appeal by the writ petitioner is directed against the order dated 23rd June, 2023 in W.P.A. 13600 of 2023. In the said writ petition, the appellant has prayed for issuance of a writ of declaration to declare rule 42(3) of the CGST Rules, 2017 as ultra vires the Constitution of India. The appellant has also challenged the show cause notice dated 10th May, 2023 issued by the 3rd respondent under section 73 of the WBGST Act . The learned single Bench had entertained the writ petition sofar as the challenge to the Constitutional validity of rule 42(3) of the CGST Rules, 2017. However, with regard to the challenge to the show cause notice, the learned writ Court was not inclined to interfere or interdict the show cause notice and directed the appellant to file an appeal. Aggrieved by such ord