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UBS EXPORTS INTERNATIONAL PVT. LTD. & ANOTHER vs. THE STATE OF WEST BENGAL & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Pranit Bag
Rita Mukherjee
Ghanshyam Jha
Res. Counsel
T.m. Siddqui
T. Chakraborty

Petitioner / Applicant

UBS EXPORTS INTERNATIONAL PVT. LTD. & ANOTHER
Respondent THE STATE OF WEST BENGAL & OTHERS
Court Calcutta High Court
State

West Bengal

Date May 5, 2025
Order No.

WPA 1841 of 2025

Citation

2025(5) TAXREPLY 13221
Original Order
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ORDER

1. Affidavit of service filed in Court today is retained with the record. 2. Challenging a show cause notice dated 2nd July 2024 and the impugned order dated 21st November 2024 passed under Section 74 of the WBGST/CGST Act, 2017 (hereinafter referred to as the “said Act”), the instant writ petition has been filed. 3. Admittedly, in this case immediately after the show cause notice was issued, the petitioners did not approach this Court to challenge the same. It is only after the final order dated 21st November 2024 under Section 74 (9) of the said Act was passed, the petitioners have approached this Court by filing the instant writ petition. 4. Mr. Bag, learned advocate appearing for the petitioners would submit that the show-cause notice is flawed as the same seeks to combine multiple tax period. In support of his aforesaid contention he has placed reliance on the following judgments:- Titan Company Ltd. v. Joint Commissioner of GST & Central Exc....

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