2023 (6) TMI 626

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....TTACHARYYA, J. For the Appellants : Mr. Ankit Kanodia, Ms. Megha Agarwal, Mr. Jitesh Sah. For the State  : Mr. Debasish Ghosh. For the Respondent No.5 : Mr. Bhaskar Prosad Banerjee, Mr. Tapan Bhanja. 1. This intra court appeal by the writ petitioners is against the order passed by the learned Single Bench directing the appellants to pay 20% of the disputed tax within a time frame ....

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.... under the Central Goods and Services Tax Act has initiated any proceedings on a subject matter, no proceedings shall be initiated by the proper officer under the WBGST Act on the same subject matter. Admittedly, in the instant case the DGGI, Kolkata Zonal Unit conducted searches and commenced the investigation as on 13.11.2018. It may be true that show cause notice was issued by the State Authori....

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.... Authority can be permitted to proceed further. 4. The learned advocate for the appellants places reliance on the decision of the Hon'ble Division Bench of the High Court of Bombay in the case of Rochem India Private Limited v. Union of India and Others in Writ Petition No. 10883 of 2019 etc. dated 8th February, 2023. Relying upon the said decision which was submitted that affidavit has been fi....

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....mitted that the decision rendered by the High Court of Bombay will not bind the respondent/West Bengal State Tax Authorities. 6. Thus, considering the legal issue involved in this writ petition and also considering the peculiar facts and circumstances, we are of the view that recovery proceedings should remain stayed without imposing any pre-condition. Accordingly, the authorities are restraine....