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BAAZAR STYLE RETAIL LIMITED vs. ADDITIONAL COMMISSIONER & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Vinay Kumar Shraff
Swarnwashi Poddar
Dev Kumar Agarwal
Res. Counsel
Kaushik Dey
Tapan Bhanj
Uday Shankar Bhattacharya

Petitioner / Applicant

BAAZAR STYLE RETAIL LIMITED

Respondent ADDITIONAL COMMISSIONER & OTHERS
Court Calcutta High Court
State

West Bengal

Date Apr 16, 2025
Order No.

WPA 5232 of 2025

Citation

2025(4) TAXREPLY 13016
Original Order
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ORDER

1. Affidavit of service filed in Court today is retained with the record. 2. Leave is granted to correct the prayer portion of the writ petition 3. The present writ petition has been filed, inter alia, challenging the order dated 16th January 2025 passed by the proper officer under Section 74 of the WBGST /CGST Act, 2017 (hereinafter referred to as the “said Act”), in respect of the tax period March 2019 to May 2019 the summary whereof appears to have been subsequently uploaded on the portal on 4th February 2025. 4. Mr. Shraff, learned advocate appearing in support of the instant writ petition by drawing attention of this Court to the show-cause-cum-demand notice issued on 30th September 2022 submits that there was no scope to invoke the extended period of limitation having regard to the nature of the show cause notice. According to him, mere delayed payment of GST cannot attract the provisions of the extended period under Section 74 of the said Act. He has d....

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