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UTPAL KUMAR GUHA vs. PRINCIPAL COMMISSIONER OF CGST & CX & OTHERS
(Calcutta High Court)

Hon'ble Judges:

NIZAMUDDIN
Pet. Counsel
Pranab Kumar Datta
Saurabh Bagaia
Indranil Banerjee
Res. Counsel
K K. Maiti
Tapan Bhanja
Ashoke Kumar Banerjee

Petitioner / Applicant

UTPAL KUMAR GUHA
Respondent PRINCIPAL COMMISSIONER OF CGST & CX & OTHERS
Court Calcutta High Court
State

West Bengal

Date May 1, 2023
Order No.

WPA 6881 OF 2023 WPA 6882 OF 2023 WPA 6887 of 2023

Citation

2023(5) TAXREPLY 7469
Original Order
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ORDER

ORDER Heard learned advocates appearing for the parties. Pursuant to the earlier direction of this Court dated 26th April 2023, Mr. Maiti, learned advocate appearing for the respondent CGST authority has filed a copy of the objection and written submission filed by the KMC in the impugned adjudication proceeding. By these writ petitions, petitioners have challenged the impugned orders in original, passed by the Principal Commissioner concerned under the relevant provisions of CGST Act and Finance Act confirming the demand of service tax against the petitioner and other directions/orders by holding that petitioner is liable to pay service tax to the recipient, Kolkata Municipal Corporation (KMC) etc., on the alleged ground of violation of principle of Natural justice by not providing the petitioners the copies of objection and written submission filed by the KMC in course of the impugned proceedings. First of all the impugned order is an appellable order under the statute....

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