^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes ^New

GST Forms

GST Diary

GST Notebook

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

SOFTROSE PETROCHEMICALS PRIVATE LIMITED & ANOTHER vs. THE ASSISTANT COMMISSIONER OF STATE TAX, POSTA BAZAR AND BURTOLA CHARGE & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY

Pet. Counsel

Ankit Kanodia

Megha Agarwal

Jitesh Sah.

Res. Counsel

Tanoy Chakraborty

Saptak Sanyal

Petitioner / Applicant	SOFTROSE PETROCHEMICALS PRIVATE LIMITED & ANOTHER
Respondent	THE ASSISTANT COMMISSIONER OF STATE TAX, POSTA BAZAR AND BURTOLA CHARGE & OTHERS
Court	Calcutta High Court
State	West Bengal
Date	May 7, 2024
Order No.	W. P. A. 9498 of 2024
Citation	2024(5) TAXREPLY 9644
Add to Favorites	Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT ^Beta

Summarize this case by TaxGPT in

Listen this case in simple words

Audio Timeline

Audio Speed:

AA |

ORDER
1. Affidavit of service filed in Court today is retained with the record. 2. The petitioners are aggrieved by the order passed under Section 73 of the WBGST Act 2017 dated 15th March 2024. 3. The petitioners claim that during the financial year 2018-19 the petitioners had imported certain goods under cover of bill of entries from ONGC Petro Additions Limited, which is a Special Economic Zone Unit. Although, ordinarily the petitioners are not required to make payment of CGST/WBGST with regard to any transaction carried out with any unit under the Special Economic Zone, the petitioners are required to make payment of IGST, the proper officer had, however, by overlooking such fact, issued a pre show cause notice dated 29th September 2023. 4. Mr. Kanodia, learned advocate appearing for the petitioners by drawing attention of this Court to the petitioners’ response dated 14th October 2023 which had been uploaded in the common portal on 22nd December 2023, submits that t....