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EASTLAND SWITCHGEARS PVT. LTD. & ANOTHER vs. THE ASSISTANT COMMISSIONER OF REVENUE & OTHERS
(Calcutta High Court)

Hon'ble Judges:

T.S. SIVAGNANAM
HIRANMAY BHATTACHARYYA
Pet. Counsel
Ankit Kanodia
Megha Agarwal
Piyush Khaitan
Res. Counsel
Anirban Ray
T.m. Siddique
Tanoy Chakraborty

Petitioner / Applicant

EASTLAND SWITCHGEARS PVT. LTD. & ANOTHER
Respondent THE ASSISTANT COMMISSIONER OF REVENUE & OTHERS
Court Calcutta High Court
State

West Bengal

Date Feb 11, 2025
Order No.

M. A. T. 110 of 2025 With I. A. No. CAN 1 of 2025

Citation

2025(2) TAXREPLY 12455
Original Order
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ORDER

JUDGMENT (T.S. SIVAGNANAM, C.J.) 1. This intra-Court appeal by the writ petitioners is directed against the order dated January 15, 2025 in W.P.A. 28834 of 2024. In the said writ petition, the appellants had challenged a show-cause notice issued under Section 73 of the CGST Act dated November 19, 2024. 2. The learned Single Bench was of the view that the appellants should submit to the jurisdiction, furnish their reply and participate in the adjudication process. Aggrieved by the same, the appellants are before us by way of this appeal. 3. We have elaborately heard Mr. Ankit Kanodia, learned advocate for the appellants and Mr. T.M. Siddique, learned Senior advocate appearing for the respondents. 4. The matter has had a chequered history commencing from issuance of a discrepancy memo dated September 20, 2024 for the period April 1, 2020 to March 31, 2021. In terms of the scheme of the Act, the appellants/assessee are entitled to submit their reply to the discrepan....

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