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PARTHA PRATIM BHOWMIK vs. DEPUTY COMMISSIONER OF STATE TAX
(Calcutta High Court)

Hon'ble Judges:

KAUSIK CHANDA

Pet. Counsel

Boudhayan Bhattacharyya

Stuti Bansal

Bodhisatya Ghosh

Res. Counsel

Ratan Banik

Biswa Raj Agarwal

Saptarshi Banik

Petitioner / Applicant	PARTHA PRATIM BHOWMIK
Respondent	DEPUTY COMMISSIONER OF STATE TAX
Court	Calcutta High Court
State	West Bengal
Date	Oct 3, 2023
Order No.	WPA 1409 of 2023
Citation	2023(10) TAXREPLY 9661
Original Order
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ORDER
ORDER In this writ petition, the petitioner has challenged an order dated April 13, 2023 passed under Section 107 of the West Bengal Goods and Services Tax Act, 2017 by respondent no. 2 whereby the said appellate authority affirmed an order dated July 23, 2021 under Section 74 of the West Bengal Goods and Services Tax Act, 2017 passed by the adjudicating authority, respondent no. 1. 2. It has been submitted by the learned advocate appearing for the writ petitioner that the order of the adjudicating authority as well as the appellate authority is based on a report filed by the Irrigation and Waterways Directorate, Govt. of West Bengal vide their office memo no.03 dated January 3, 2020. 3. It appears that the adjudication was made by the adjudicating authority by cross-referencing the said report with the data available on GSTN Portal. The adjudicating authority found that the appellant reported and disclosed lesser turnover of outward taxable supply during the tax period ....