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

KKALPANA INDUSTRIES (INDIA) LIMITED & ANOTHER vs. THE ADDITIONAL COMMISSIONER OF CGST & CX & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Ankit Kanodia
Megha Agarwal
Piyush Khaitan
Res. Counsel
Bhaskar Prosad Banerjee
A. Rajyarshree
P. K. Bhowmick

Petitioner / Applicant

KKALPANA INDUSTRIES (INDIA) LIMITED & ANOTHER
Respondent THE ADDITIONAL COMMISSIONER OF CGST & CX & OTHERS
Court Calcutta High Court
State

West Bengal

Date Sep 26, 2024
Order No.

WPA 21011 of 2024

Citation

2024(9) TAXREPLY 11659
Original Order
My Favorites
Add to Fav ☆
Add to favorites.
Related Tags :

TaxGPT Beta

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

ORDER

ORDER 1. Challenging the show cause notice dated 30th July, 2024 for the tax periods 2017-18 (July, 2017-March, 2018) to 2021-22 issued under Section 74 of the Central /West Bengal Goods and Services Tax Act, 2017 (hereinafter after referred to as the “said Act”) the instant writ petition has been filed. 2. Mr. Kanodia, learned advocate appearing on behalf of the petitioners would submit that the basis for issuing the show cause lies in the registered tax payer, not paying tax in respect of the supply between persons treated to be distinct as per Section 25(4) & 25(5) of the CGST Act, 2017, without consideration as per Section 7(1) (c) of the CGST Act, 2017 read with point no.2 of Schedule 1. He would submit that the petitioner no.1 having its principal place of business at Kolkata within the State of West Bengal also has branch offices located at Gujarat, Maharashtra, Delhi, Haryana and Tamil Nadu. In usual course, the petitioner no.1 claims to be transferri....

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 :
  Hide
20
Jun
S
M
T
W
T
F
S
20 Jun

☑ Monthly | GSTR-3B

GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

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

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Jun

☑ Monthly | GSTR-11

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

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).