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JYOTI TAR PRODUCTS PRIVATE LIMITED & ANOTHER vs. THE DEPUTY COMMISSIONER, STATE TAX, SHIBPUR, WBGST & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJARSHI BHARADWAJ
Pet. Counsel
Ankit Kanodia
Megha Agarwal
Piyush Khaitan.
Res. Counsel
A. Roy
T.m. Siddiqui
Nilotpal Chatterjee

Petitioner / Applicant

JYOTI TAR PRODUCTS PRIVATE LIMITED & ANOTHER
Respondent THE DEPUTY COMMISSIONER, STATE TAX, SHIBPUR, WBGST & OTHERS
Court Calcutta High Court
State

West Bengal

Date Dec 13, 2024
Order No.

W. P. A 22106 of 2024

Citation

2024(12) TAXREPLY 11849
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ORDER

RAJARSHI BHARADWAJ, J: 1. The Petitioners in the present writ petition have approached this Hon’ble Court under Article 226 of the Constitution of India, 1950, seeking the quashing and setting aside of the Show Cause cum Demand Notice bearing reference No. ZD190824018001Q dated August 08, 2024 (hereinafter referred to as the “Impugned SCN”). The notice was issued under Section 74 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “CGST Act”) and the West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as “WBGST Act”) for the financial year 2023–2024 by the Learned Deputy Commissioner, State Tax, Shibpur Charge, Howrah Commissionerate herein respondent no.1. 2. The Impugned SCN demands payment of Rs. 36,04,552/-, comprising Rs. 18,02,276/- as CGST and an equivalent amount as WBGST, along with applicable interest and penalties. The notice alleges wrongful availment of Input Tax Credit (IT....

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