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FLEMINGO DUTYFREE SHOP PVT. LTD. & ANOTHER vs. THE DEPUTY COMMISSIONER OF REVENUE & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Ankit Kanodia
Megha Agarwal
Piyus Khaitan
Res. Counsel
Anirban Ray
T.m. Siddiqui

Petitioner / Applicant

FLEMINGO DUTYFREE SHOP PVT. LTD. & ANOTHER
Respondent THE DEPUTY COMMISSIONER OF REVENUE & OTHERS
Court Calcutta High Court
State

West Bengal

Date Aug 28, 2024
Order No.

WPA 16974 of 2024

Citation

2024(8) TAXREPLY 11252
Original Order
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ORDER

JUDGMENT RAJA BASU CHOWDHURY, J : 1. Challenging inter alia an order passed under Section 73 of the WBGST/CGST Act, 2017 (hereinafter referred to as the “said act”) dated 8th April, 2024 for the tax period from April, 2018 to March, 2019 the present writ petition has been filed. 2. Mr. Kanodia, learned advocate appearing on behalf of the petitioners would submit that under similar set of circumstances a previous show-cause notice in Form GST DRC-01 dated 30th August, 2023 had been issued in respect of the tax period July, 2017 to March, 2018. By drawing attention of this Court to the order of dropping adjudication proceeding under Section 73 of the said act dated 26th December, 2023, he submits that in respect of the self-same issue which forms subject matter of the show-cause for the tax period April, 2018 to March, 2019, the previous proceeding initiated vide a show-cause notice dated 30th August, 2023 as aforesaid had been dropped. By placing before this C....

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