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SPEEDWAYS LOGISTICS PRIVATE LIMITED & ANOTHER vs. THE ADDITIONAL COMMISSIONER, CGST & CX, KOLKATA & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Ankit Kanodia
Megha Agarwal
Tulika Roy
Res. Counsel
Uday Shankar Bhattacharya
Tapan Bhanja

Petitioner / Applicant

SPEEDWAYS LOGISTICS PRIVATE LIMITED & ANOTHER
Respondent THE ADDITIONAL COMMISSIONER, CGST & CX, KOLKATA & OTHERS
Court Calcutta High Court
State

West Bengal

Date Apr 28, 2025
Order No.

WPA 8172 of 2025

Citation

2025(4) TAXREPLY 13261
Original Order
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ORDER

ORDER 1. Challenging the show-cause dated 30th July, 2024 which was subsequently uploaded on 2nd August, 2024 as also challenging the order in original dated 31st January, 2025 in respect of the financial year 2017-2018 to 2019-2020, the instant writ petition has been filed. The petitioners claim to be engaged in the business of transportation of goods by road as well as sea and in the process as aforesaid the petitioners hire various trucks as well as book space with shipping lines that provides the transport services to its customers. 2. According to Mr. Kanodia, learned advocate appearing for the petitioners, the petitioners are the freight forwarding agent who book spaces in the Ocean liners and facilitate the transportation of such goods from Indian port on the aforesaid foreign shipping lines. According to him, since the aforesaid transportation of goods and or booking of space on the foreign liners is covered under service accounting code (SAC) 99652, the petitioner h....

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