2022 (8) TMI 593

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... HON'BLE MR. JUSTICE HIRANMAY BHATTACHARYYA Appearance:- Mr. Debanuj Basu Thakur ..... for the appellant. Mr. T. M. Siddique, Mr. Debasish Ghosh, Mr. D. Sahu ... for the respondents/State. Mr. Bhaskar Prosad Banerjee, Mr. Tapan Bhanja ... for the respondent no.1 JUDGMENT (Judgment of the Court was delivered by T.S. SIVAGNANAM, J.) 1. The appellant has already put in the defici....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....provisions of Section 16(2)(c) and 16(2)(d) of the Goods and Services Tax Act, 2017 is unconstitutional, irrational and arbitrary. The said submission is placed on record and the said prayer for declaration stands struck off. 4. The appellant is aggrieved by the action of the respondents in allegedly recovering tax without issuance of any order under Section 74(9) of the Central Goods and Servi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sued.   6. Considering the above facts and circumstances, we are of the view that this appeal and the writ petition can be disposed of with the following directions:- (i) The respondent / department is directed to issue show cause notice to the appellant within 15 days from the date of receipt of the server copy of this order granting not less than 10 days from the date of receipt....