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VIJAY KRISHNA GUPTA vs. THE STATE OF WEST BENGAL & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY

Pet. Counsel

Sakya Sen

Avra Mazumder

Alisha Das

Res. Counsel

Anirban Ray

T. M. Siddiqui

Petitioner / Applicant	VIJAY KRISHNA GUPTA
Respondent	THE STATE OF WEST BENGAL & OTHERS
Court	Calcutta High Court
State	West Bengal
Date	Aug 29, 2024
Order No.	WPA 19108 of 2024
Citation	2024(8) TAXREPLY 10711
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ORDER
1. Affidavit of service filed in Court today is taken on record. 2. The instant writ petition has been filed, inter alia, questioning the adjudication order dated 29th April, 2024, passed under Section 73 of the CGST/WBGST Act, 2017 (hereinafter referred to as the “said Act”). 3. The petitioner contends that on 10th April, 2023, the petitioner was intimated with regard to certain discrepancies in its returns, inter alia, alleging short payment of tax/excess availment of Input Tax Credit (ITC). Immediately, upon receipt of such communication, the petitioner had verified its accounts and having found that the discrepancies noted did not tally with its records had taken steps to respond to the same. 4. It is the petitioner’s case that subsequently a notice under Section 73 (1) of the said Act dated 12th December, 2023, was served on the petitioner in respect of the tax period April, 2018 to March, 2019. By communication in writing dated 16th October, 2023 ....