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BRITANNIA INDUSTRIES LIMITED vs. UNION OF INDIA & OTHERS
(Calcutta High Court)

Hon'ble Judges:

T. S SIVAGNANAM
HIRANMAY BHATTACHARYYA
Pet. Counsel
Abhratosh Majumdar
B.l. Narasimhan
Rahul Tangri
Res. Counsel
Vipul Kundalia
Jasojeet Mukherjee

Petitioner / Applicant

BRITANNIA INDUSTRIES LIMITED
Respondent UNION OF INDIA & OTHERS
Court Calcutta High Court
State

West Bengal

Date Jan 13, 2025
Order No.

MAT 2371 of 2024 With IA No. CAN 1 of 2024

Citation

2025(1) TAXREPLY 12283
Original Order
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ORDER

ORDER 1. This intra-Court appeal by the writ petitioner is directed against the order dated 23.12.2024 in WPA 24534 of 2024. The writ petition was filed by the appellant challenging the show cause notice dated 3.8.2024 issued by the Adjudicating Authority. 2. The learned Single Bench opined that the appellant/assessee should exhaust the statutory remedies provided under the CGST Act, 2017 including submitting a detailed response to the show cause notice. Decisions were referred to in support of such contention and the challenge to the show cause notice was unsuccessful. 3. After we have elaborately heard Mr. Majumder, learned Senior Counsel for the appellant and at the conclusion of the argument the learned senior advocate, on instruction, submitted that the appellant may be permitted to withdraw the appeal and the time for submitting the reply to the show cause notice may be suitably extended. As could be seen that the writ petition was filed on 23.09.2024 and the matte....

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