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AB ENGINEERING ENTERPRISES & ANOTHER vs. THE STATE OF WEST BENGAL & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Bulbuli Basu
Res. Counsel
Anirban Ray
T. M. Siddiqui
Tanoy Chakraborty

Petitioner / Applicant

AB ENGINEERING ENTERPRISES & ANOTHER
Respondent THE STATE OF WEST BENGAL & OTHERS
Court Calcutta High Court
State

West Bengal

Date Feb 17, 2025
Order No.

WPA 30767 of 2024

Citation

2025(2) TAXREPLY 12521
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ORDER

1. The instant writ petition has been filed, inter alia, praying for adjustment of an amount of Rs. 6,86,652/- paid by the petitioners on the basis of the demand raised by the respondents in Form GST DRC-07 dated 23rd March, 2023. 2. The petitioners’ case proceeds on the premise that a show-cause notice under Section 73 of the Central Goods and Services Tax Act, 2017 as well as West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the “said Act”) dated 29th March, 2022 for the tax period July, 2017 to March, 2018 had been issued. Subsequently, the authorities had passed an order and raised a demand in Form GST DRC-07 dated 23rd March, 2023. In compliance thereof, the petitioners claim to have made payment of the entire demand in Form GST DRC-03. Such fact would corroborate from a print out of Form GST DRC-03 dated 26th April, 2023 downloaded from the GST portal. The petitioners are, however, aggrieved by reasons of the respondents purporting ....

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