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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
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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....

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