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MITALI SAHA vs. STATE OF WEST BENGAL & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY

Pet. Counsel

Himangshu Kumar Roy

P.k. Ray

S. Podder

Res. Counsel

T.m. Siddiqui

Tanoy Chakraborty

Saptak Sanyal

Petitioner / Applicant	MITALI SAHA
Respondent	STATE OF WEST BENGAL & OTHERS
Court	Calcutta High Court
State	West Bengal
Date	Jul 8, 2024
Order No.	WPA 14092 of 2024
Citation	2024(7) TAXREPLY 10183
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ORDER
JUDGMENT RAJA BASU CHOWDHURY, J: 1. Affidavits of service filed in Court today is retained with the record. 2. Although, the present writ petition has been filed inter alia, challenging the notifications dated 5th July 2022 and 31st March 2023 issued under Section 168A of the CGST/WBGST Act, 2017 (hereinafter referred to as the “said Act”), at the very outset Mr. Ray, learned advocate appearing for the petitioner submits that he does 2 not want to proceed with the said challenge. Since the petition is now confined to the challenge of the show cause notice issued under Section 73 of the said Act dated 6th April 2023 and the order dated 6th December 2023 passed under Section 73 (9) of the said Act in respect of the tax period July 2017-March 2018, the same is taken up for consideration. 3. Mr. Ray, by placing before this Court the show cause notice and the adjudication order, has tried to impress upon this Court that since, neither the show cause not....