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GOPAL NONDY vs. ASSISTANT COMMISSIONER OF STATE TAX, BUREAU OF INVESTIGATION SOUTH BENGAL, KHARAGPUR ZONE & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Arya Das
Amit Kumar Shaw
Res. Counsel
T.m. Siddiqui
Tanoy Chakraborty
Saptak Sanyal

Petitioner / Applicant

GOPAL NONDY

Respondent ASSISTANT COMMISSIONER OF STATE TAX, BUREAU OF INVESTIGATION SOUTH BENGAL, KHARAGPUR ZONE & OTHERS
Court Calcutta High Court
State

West Bengal

Date Jun 13, 2024
Order No.

WPA 13141 of 2024

Citation

2024(6) TAXREPLY 9916

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ORDER

JUDGMENT RAJA BASU CHOWDHURY, J : 1. Affidavit of service filed in Court today is retained with the records. 2. The present writ petition has been filed, inter alia, challenging the order dated 27th December 2023 passed by the appellate authority under Section 107 of the WBGST / CGST Act, 2017 (hereinafter referred to as the “said Act”). 3. The petitioner is the proprietor of Arpan Enterprise and is registered under the provisions of the said Act. The petitioner claims to have received certain orders from M/s Apex Auto Private Limited having its place of business outside the State of West Bengal at Jamshedpur (hereinafter referred to as the “principal”) for executing certain job work in respect of certain “Railway Component” (hereinafter referred to as the “consignment”). Pursuant to and in furtherance of the aforesaid contract executed between the petitioner on one hand the said principal, the petitioner received 22 pi....

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