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PIONEER CO-OPERATIVE CAR PARKING SERVICES AND CONSTRUCTIONS SOCIETY LIMITED vs. UNION OF INDIA & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJARSHI BHARADWAJ
Pet. Counsel
Vinay Kumar Shraff
Priya Sarah Paul
Res. Counsel
Anirban Ray
T. M. Siddiqui
Tanoy Chakraborty

Petitioner / Applicant

PIONEER CO-OPERATIVE CAR PARKING SERVICES AND CONSTRUCTIONS SOCIETY LIMITED
Respondent UNION OF INDIA & OTHERS
Court Calcutta High Court
State

West Bengal

Date Dec 20, 2024
Order No.

WPA 28649 of 2024 With CAN 1 of 2024

Citation

2024(12) TAXREPLY 12274
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ORDER

Learned counsel appearing for the petitioner challenges the adjudication order dated 28th August, 2024 on the issues of “Short payment of RCM”, “ITC availed in excess” and “ITC found reversible”. Learned counsel further submits that there have been a violation of the principle of natural justice in passing this adjudication order because the adjudication has outreached the show-cause notice and for a declaration that Rule 36(4) of the Central Goods and Services Tax and West Bengal Goods and Services Tax Rules, 2017 has no constitutional or legal validity before January 01, 2022. Learned counsel appearing for the respondent authorities submits that this adjudication order is appealable under Section 107 of the GST Act. Heard learned counsel for the parties. Challenge of Rule 36(4) of CGST Rules 2017 has no direct bearing with “Short Payment of RCM” “ITC availed in excess” and “ITC found reversible” th....

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