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

Hon'ble Judges:

T.S. SIVAGNANAM
HIRANMAY BHATTACHARYYA
Pet. Counsel
Ankit Kanodia
Megha Agarwal
Piyush Khaitan
Res. Counsel
A. Ray
T. M. Siddique
N. Chatterjee

Petitioner / Applicant

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

West Bengal

Date Jan 21, 2025
Order No.

M. A. T. 2291 of 2024 With IA No. CAN 1 of 2024

Citation

2025(1) TAXREPLY 12278
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ORDER

JUDGMENT (T.S. SIVAGNANAM, C.J.) 1. This intra-Court appeal by the petitioners is directed against an order dated 13th December, 2024 in W.P.A. No. 22106 of 2024. The petitioners had filed the writ petition challenging a show-cause notice issued under Section 74 (1) of the CGST Act, 2017 and W.B.G.S.T. Act, 2017 read with Rule 142(1)(a) of the Rules for the financial year 2023-24. 2. The learned Single Bench opined that the writ petition is not maintainable against the show-cause notice and in support of such conclusion, several decisions were referred to. 3. It is settled legal position that if the authority issuing the show-cause notice does not suffer from the vice of lack of jurisdiction, the Court seldom interferes in a show-cause notice. However, the case on hand is peculiar on facts, which has convinced us to grant certain reliefs to the appellants/assessee. 4. Prior to issuance of the show-cause notice, an intimation of tax ascertained as payable under Se....

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