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JK CHEMICALS & ANOTHER vs. THE ASSISTANT COMMISSIONER KOLKATA NORTH COMMISSIONERATE & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Ankita Kanodia
Megha Agarwal
Piyush Khaitan
Res. Counsel
Kaushik Dey
A. Rajyashree
Chandra Gupta Kamal

Petitioner / Applicant

JK CHEMICALS & ANOTHER
Respondent THE ASSISTANT COMMISSIONER KOLKATA NORTH COMMISSIONERATE & OTHERS
Court Calcutta High Court
State

West Bengal

Date Jul 30, 2024
Order No.

W. P. A. 16303 of 2024

Citation

2024(7) TAXREPLY 11209
Original Order
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ORDER

ORDER 1. The present writ petition has been filed, challenging the show cause – cum – demand notice dated 28th/29th May 2024 issued under Sections 73/74 of the WBGST & CGST Act, 2017 (here in after referred to as the “said Act”) by the Assistant Commissioner, HQ Anti Evasion, CGST & CX, Kolkata North Commissionerate being the respondent no. 1 herein. 2. It is the petitioner no.1’s case that the petitioner no. 1 is a registered tax payer. In usual course the petitioner no. 1 had received an intimation from the Assistant Commissioner, CGST & CX, Circle-II, Kolkata Audit Commissionerate on 11th December 2023 intimating that GST audit shall be conducted in terms of Section 65 of the said Act, for the period from July 2017 to March 2022. It is also the case of the petitioner no.1 that in terms of the audit carried out by the respondents by a communication in writing dated 21st February 2024 issued by the Superintendent, CGST & CX, Cir....

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