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BABA LOKENATH FLOUR MILLS PRIVATE LIMITED vs. THE DIRECTOR GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE (DGGI) & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Avra Mazumder
Alisha Das
Suman Bhowmik
Res. Counsel
Bhaskar Prosad Banerjee
Tapan Bhanja

Petitioner / Applicant

BABA LOKENATH FLOUR MILLS PRIVATE LIMITED
Respondent THE DIRECTOR GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE (DGGI) & OTHERS
Court Calcutta High Court
State

West Bengal

Date Sep 30, 2024
Order No.

WPA 22287 of 2024

Citation

2024(9) TAXREPLY 11233
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ORDER

1. Challenging a show cause notice dated 1st/3rd August, 2024 passed under Section 74 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the “said Act’) in DRC 01, for the tax period 2017-18 to 2020-21, the instant petition has been filed. 2. The petitioner claims to be engaged in the business of flour milling industry. It provides services of milling, fortification and packing of wheat and converting the same into fortified atta and packing thereof. In usual course, the petitioner claims to have entered into a contract with the Governor to the State of West Bengal represented by the District Controller of Food and supplies for conversion of wheat into atta. As per the contractual terms, the wheat shall be provided by the State Government to the petitioner for distribution through public distribution system which is a function entrusted to a panchayat. The petitioner claims that the ownership of wheat and atta always remains with the State Go....

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