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CART INFRALOG LIMITED & ANOTHER vs. THE ASSISTANT COMMISSIONER OF CGST & CX. BALLYGUNGE DIVISION & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Ankit Kanodia
Megha Agarwal
Piyush Khaitan
Res. Counsel
Kaushik Dey
Aishwarya Raijashree

Petitioner / Applicant

CART INFRALOG LIMITED & ANOTHER
Respondent THE ASSISTANT COMMISSIONER OF CGST & CX. BALLYGUNGE DIVISION & OTHERS
Court Calcutta High Court
State

West Bengal

Date Jul 29, 2024
Order No.

WPA 15304 of 2024

Citation

2024(7) TAXREPLY 10690
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ORDER

1. At the very outset, Mr. Kanodia, learned advocate appearing on behalf of the petitioners would submit that he has instruction not to press Prayer-A and confines the challenge to the other prayers in the writ petition. 2. Challenging an adjudication order passed under Section 73(9) of the CGST/WBGST Act, 2017 dated 29th April, 2024 issued in Form GST/DRC 07, the present writ petition has been filed. 3. Mr. Kanodia, learned advocate submits that it would appear from the show-cause notice dated 23rd August, 2023 that the claim of ITC on the basis of returns furnished by the petitioner no. 1 under Section 39 (1) of the said Act for Rs. 368/-, Rs. 3163873/- & Rs. 3163873/- under IGST, CGST & SGST respectively, were found reversible since, ITC, availed in GSTR-3B was filed after the last date prescribed under Section 16 (4) of the said Act. He submits that although, the last date for filing the GSTR-3B was 20th October, 2019, the said GSTR-3B was filed on 31st Octo....

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