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RKEC PROJECTS LIMITED vs. THE ASSISTANT COMMISSIONER OF REVENUE & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Sandip Choraria
Rishav Manna
Res. Counsel
Anirban Ray
T.m. Siddique

Petitioner / Applicant

RKEC PROJECTS LIMITED

Respondent THE ASSISTANT COMMISSIONER OF REVENUE & OTHERS
Court Calcutta High Court
State

West Bengal

Date Sep 2, 2024
Order No.

WPA 17200 of 2024

Citation

2024(9) TAXREPLY 10768
Original Order
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ORDER

ORDER 1. Challenging, inter alia, an order dated 25th January, 2024 passed under Section 73 of the WBGST/CGST Act, 2017 (hereinafter referred to as the said Act) for the tax period April 2021 to March 2022, the present writ petition has been filed. 2. Mr. Choraria, learned counsel appearing on behalf of the petitioner by drawing attention of this Court to the show-cause notice issued in form GST DRC 01 dated 4th December, 2023 would submit that the entire demand made by the respondents is on account of interest. 3. According to the petitioner, the petitioner had made payment of its tax liability from the credit ledger and having regard thereto, no interest can be levied on the petitioner. 4. According to him, the amount available in the credit ledger, for discharging the liability was available from the date when the liability arose till discharge thereof. He submits that the proper officer by glossing over the response filed by the petitioner had determined the liab....

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