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

Hon'ble Judges:

T. S. SIVAGNANAM
HIRANMAY BHATTACHARYYA
Pet. Counsel
Ankit Kanodia
Megha Agarwal
Piyush Khaitan
Res. Counsel
T.m. Siddique

Petitioner / Applicant

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

West Bengal

Date Jan 14, 2025
Order No.

MAT/2100/2024, IA NO: CAN/1/2024

Citation

2025(1) TAXREPLY 12263
Original Order
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ORDER

1. This intra court appeal by the writ petitioners is directed against the order dated 11th November, 2024 in WPA 23741 of 2024. 2. In the said writ petition the appellants had challenged an adjudication order passed under Section 74 (9) of the WBGST/CGST Act, 2017 (for short, “the Act”) dated 10th July, 2024. 3. The appellants were issued a pre-show cause notice under Section 73 (5) of the Act dated 16th August, 2023 on the allegation that the appellants had claimed input tax credit against supply received form non-existent RTPs whose registration has been cancelled. The details were enclosed in the annexure to Form GST DRC-01A. 4. The appellants on receipt of the pre-show cause notice submitted their reply dated 6th October, 2023. Among other things they stated that they have effected purchases from three enterprises and all the purchases made were properly accounted by them and claimed ITC as and when shown in GSTR-2A and they have also cleared their accou....

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Taxpayers have a choice to pay tax either, as per -  

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

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