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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
Original Order
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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....

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