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AMEX SERVICES & ANOTHER vs. DEPUTY COMMISSIONER, STATE TAX, ASSANSOL CHARGE & ORS. & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Sumit Ghosh
Res. Counsel
Anirban Ray

Petitioner / Applicant

AMEX SERVICES & ANOTHER
Respondent DEPUTY COMMISSIONER, STATE TAX, ASSANSOL CHARGE & ORS. & OTHERS
Court Calcutta High Court
State

West Bengal

Date May 22, 2024
Order No.

WPA 9391 of 2024

Citation

2024(5) TAXREPLY 9889
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ORDER

1. By way of the present writ petition the petitioners have challenged the order dated 29th December 2023 issued under Section 73 (9) of the WBGST & CGST Act 2017 (hereinafter referred to as the “said Act”) for the period 1st July 2017 till 31st March 2018. According to the petitioners, they are engaged in the business of providing goods transport agency services and were duly registered under the said Act. The returns filed by the petitioners were scrutinized by the proper officer in terms of Section 61 of the said Act. Unfortunately, the proper officer did not inform the petitioner of the discrepancies by making available the form GST ASMT-10 for the petitioners to take steps. 2. The petitioners contend that when the intimation of liability was given to the petitioners by issuance of a notice dated 26th September 2023 or when the show cause notice dated 29th September 2023 was issued, the petitioners were not favoured with form GST ASMT-10, for the petitioners ....

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