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PIONEER COOPERATIVE CAR PARKING SERVICING AND CONSTRUCTION SOCIETY LTD. & ANR vs. THE STATE OF WEST BENGAL & ORS.
(Calcutta High Court)

Hon'ble Judges:

PROTIK PRAKASH BANERJE
Pet. Counsel
Milon Bhattacharya
S.s. Saha
Res. Counsel
Prithu Dudhoria
Debasish Ghosh

Petitioner / Applicant

PIONEER COOPERATIVE CAR PARKING SERVICING AND CONSTRUCTION SOCIETY LTD. & ANR
Respondent THE STATE OF WEST BENGAL & ORS.
Court Calcutta High Court
State

West Bengal

Date May 30, 2019
Order No.

W.P. 9625 (W) of 2019

Citation

2019(5) TAXREPLY 2095
Original Order
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ORDER

Two jurisdictional errors of a fatal nature have been brought before the Court in this petition. Service has been effected on the principal respondents. The respondent nos. 1 to 9 are represented. Mr. Bhattacharya, learned Senior Advocate appearing on behalf of the petitioners, very concisely points out that the exercise of power by the respondent no. 8 who is below the rank of the Joint Commissioner in the case of such seizure and other acts under Section 67(2) are wholly without jurisdiction. He also points out that so far as the annexure P/21 is concerned, the last paragraph violates the exemption granted under the Notification annexed to the writ petition at annexure P/3 at page 98. He points out that under Article 3 of the Notification, pure service by way of any activity in relation to any function entrusted to a Municipality under Article 243W of the Constitution is exempted from payment of Goods and Service Tax Act. He further submits that it is the GST authority’s own....

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