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DELTATECH GAMING LIMITED vs. UNION OF INDIA & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJARSHI BHARADWAJ

Pet. Counsel

J. P. Khaitan

Debnath Ghosh

Rajendra Barot

Res. Counsel

Ranjan Bachawat

Sushovit Dutt Majumder

Petitioner / Applicant	DELTATECH GAMING LIMITED
Respondent	UNION OF INDIA & OTHERS
Court	Calcutta High Court
State	West Bengal
Date	Dec 20, 2024
Order No.	WPA 30044 of 2024
Citation	2024(12) TAXREPLY 11926
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ORDER
1. Mr. Khaitan, Learned Senior Counsel appearing for the petitioner submits that on 15th February, 2024 the petitioner made a representation before the Additional Assistant Director, Directorate General of Goods and Services Tax Intelligence, Kolkata and the Joint/Additional Commissioner, CGST & CX Kolkata North Commissionerate for handing over the relied upon documents which were used for preparing the show cause notice but till date the documents which were relied upon are not issued to the petitioner. 2. Learned Counsel relies upon a Division Bench Judgment of the Bombay High Court (Goa Bench) in Delta Corp. Limited Vs. Union of India reported in 2024 SCC OnLine Bon 805. 3. Learned Counsel further submits that other than these documents as mentioned in the letter dated 15th February, 2024 all other relied upon documents has been handed over to the petitioner but the representation dated 15th February, 2024 has not been acted upon by the respondent authorities til....