Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

BHAKAT BATTERY HOUSE & OTHERS vs. THE STATE OF WEST BENGAL & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Rita Mukherjee
Pranit Bag
Ghanshyam Jha
Res. Counsel
Anirban Ray
T. M. Siddiqui
Tanoy Chakraborty

Petitioner / Applicant

BHAKAT BATTERY HOUSE & OTHERS
Respondent THE STATE OF WEST BENGAL & OTHERS
Court Calcutta High Court
State

West Bengal

Date Aug 14, 2024
Order No.

WPA 16328 of 2024

Citation

2024(8) TAXREPLY 10577
Original Order
My Favorites
Add to Fav ☆
Add to favorites.

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

1. Affidavit of service filed in Court today is taken on record. 2. The present writ petition has been filed, inter alia, challenging the adjudication order dated 31st October, 2023, passed under Section 73(9) of the CGST/WBGST Act, 2017 (hereinafter referred to as the “said Act”). 3. Ms. Mukherjee, learned advocate appearing on behalf of the petitioners would submit that although a notice in Form GST DRC -01 dated 29th August, 2023 was served and despite the fact that the petitioners had responded to the same appropriately explaining why the proceedings should be dropped, the proper officer under the said Act by glossing over the petitioners’ response had purported to pass the order under Section 73(9) of the said Act. 4. She submits that no opportunity of hearing was either afforded or granted to the petitioners, though the statute itself contemplates grant of such opportunity, irrespective of the fact whether the petitioners made a request in writing....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
  Hide
16
Jun
S
M
T
W
T
F
S
20 Jun

☑ Monthly | GSTR-3B

GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Jun

☑ Monthly | GSTR-11

GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).