Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

INDORAMA INDIA PRIVATE LIMITED vs. UNION OF INDIA & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
J. P. Khaitan
Agnibesh Sengupta
Res. Counsel
Smita Das De
Samarajit Roy Chowdhury

Petitioner / Applicant

INDORAMA INDIA PRIVATE LIMITED
Respondent UNION OF INDIA & OTHERS
Court Calcutta High Court
State

West Bengal

Date Jul 26, 2024
Order No.

WPA 17614 of 2024

Citation

2024(7) TAXREPLY 10522
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)
Related Tags :

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

ORDER 1. Supplementary affidavit filed in Court today on behalf of the petitioner is taken on record. 2. The petitioner challenges the show cause notice dated 11th June, 2024, issued under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the “said Act”), in Form GST DRC 01 for the period 2019-20 to 2022-23. 3. The petitioner, in fact, questions the very jurisdiction and authority of the proper officer in seeking to determine and recover the Input Tax Credit (ITC) which the petitioner had allegedly obtained wrongfully refund under Section 54(3)(ii) of the said Act. 4. Mr. Khaitan, learned senior advocate appearing on behalf of the petitioner, by drawing attention of this Court to the provisions of Section 73 of the said Act, submits that the said Section, inter alia, confers jurisdiction on the proper officer to determine the amount of tax which has not been paid or has been short-paid or has been wrongly refunded. He ....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
25
Apr
S
M
T
W
T
F
S
25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)