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DEB EI SHIPPING AGENCY PRIVATE LIMITED vs. THE STATE OF WEST BENGAL & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY

Pet. Counsel

Aditya Dutta

Akash Dutta.

Res. Counsel

A. Ray

T. M. Siddiqui

Petitioner / Applicant	DEB EI SHIPPING AGENCY PRIVATE LIMITED
Respondent	THE STATE OF WEST BENGAL & OTHERS
Court	Calcutta High Court
State	West Bengal
Date	Jun 26, 2024
Order No.	WPA 11515 of 2024
Citation	2024(6) TAXREPLY 10077
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ORDER
1. The present writ petition has been filed, inter alia, challenging the order dated 11th March, 2024 passed by the appellate authority under the provisions of West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the “said Act”). 2. It is the petitioner’s case that pursuant to a show cause notice, issued under Section 74 of the said Act on 8th September, 2023, in respect of the tax period April, 2018 to March, 2021, an order under Section 74 (9) of the said Act dated 13th October, 2023 was passed. 3. Being aggrieved, the petitioner had preferred an appeal in terms of Section 107 of the said Act. Consequent there upon Form GST APL-01 was issued. Simultaneously, with the filing of the aforesaid appeal, the petitioner had made a pre-deposit as required under Section 107 (6) of the said Act. In the said appeal petition, the petitioner had also prayed for condonation of delay of 10 days in preferring the said appeal. Independent of the afores....