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ADHIRAJ DISTRIBUTORS LIMITED & ANOTHER vs. THE ADDITIONAL COMMISSIONER OF REVENUE & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Megha Agarwal
Ankit Kanodia
Piyush Khaitan
Res. Counsel
Tanmoy Chakborty
N. Chatterjee
T.m.siddiqui

Petitioner / Applicant

ADHIRAJ DISTRIBUTORS LIMITED & ANOTHER
Respondent THE ADDITIONAL COMMISSIONER OF REVENUE & OTHERS
Court Calcutta High Court
State

West Bengal

Date Jul 29, 2024
Order No.

WPA 14737 of 2024

Citation

2024(7) TAXREPLY 10911
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ORDER

ORDER 1. At the very outset, Mr. Kanodia, learned advocate appearing on behalf of the petitioners submits that he has instruction not to press Prayer-A and confines the challenge to the other prayers in the writ petition. 2. Challenging an adjudication order passed under Section 73(9) of the CGST/WBGST Act, 2017 dated 22nd January, 2024 issued in Form GST/DRC 07, the present writ application has been filed. 3. Mr. Kanodia, learned advocate submits that it would appear from the show-cause notice dated 6th October, 2023 that the claim of ITC on the basis of returns furnished by the petitioner no.1 under Section 39(1) of the said Act for Rs.3,96,04,918, Rs.1612.00 & Rs.1612.00 under IGST, CGST & SGST respectively, were found reversible since, ITC, availed in GSTR 3B was filed after the last date prescribed under Section 16(4) of the said Act. He submits that although, the last date for filing the GSTR 3B was 20th October, 2019, the said GSTR 3B was filed on 23r....

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