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DUAKEM PHARMA PRIVATE LIMITED & ANOTHER vs. THE DEPUTY COMMISSIONER OF REVENUE, & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Ankit Kanodia
Megha Agarwal
Res. Counsel
Anirban Ray
T. M. Siddiqui
T. Chakraborty

Petitioner / Applicant

DUAKEM PHARMA PRIVATE LIMITED & ANOTHER
Respondent THE DEPUTY COMMISSIONER OF REVENUE, & OTHERS
Court Calcutta High Court
State

West Bengal

Date Apr 10, 2025
Order No.

WPA 18295 of 2024

Citation

2025(4) TAXREPLY 12982
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ORDER

1. Challenging the order passed under Section 73 of the Central/West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the “said Act”) dated 29th April, 2024, for the tax period April, 2018 to March, 2019, the instant writ petition has been filed. 2. The short point that falls for consideration in the present writ petition is whether respondents in the show cause dated 29th December, 2023 under serial no.3 having indicated that the ITC found reversible in proportion to exempt supply of Rs.14,07,127.84, concerning IGST and Rs.3,08617.56 for CGST and SGST each, whether the proper officer could have concluded that the petitioners were liable to tax on the assessable value of the outward supply on inward receipt of taxable goods, received from Narmada Gelatines Ltd. (Kolkata) and Alivira Animal Health Limited, since the aforesaid determination and fastening of liability on the petitioners on the basis of the assessable value of the outward supply on inw....

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