2024 (5) TMI 753

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....Jitesh Sah. For the State : Mr. Tanoy Chakraborty Mr. Saptak Sanyal.   1. Affidavit of service filed in Court today is retained with the record. 2. The petitioners are aggrieved by the order passed under Section 73 of the WBGST Act 2017 dated 15th March 2024. 3. The petitioners claim that during the financial year 2018-19 the petitioners had imported certain goods under cover of b....

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.... under the cover of bill of entries, from ONGC Petro Additions Limited and had accordingly, submitted that the petitioners were not liable to make payment of CGST and SGST. 5. According to Mr. Kanodia, despite the fact that the proper officer was obliged to take note of the press release issued by the Ministry of Finance dated 29th August 2020, a copy whereof has been made over to this Court, t....

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....ade by the petitioners, in Court today. 7. By drawing attention of this Court to the response given by the petitioners which had been uploaded in the common portal of the respondents on 22nd December 2023, it is submitted that the entire problem had cropped up by reasons of the mistake committed by the petitioners which had been acknowledged in the said communication. 8. Heard the learned ad....

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.... into the merits of the case. 12. It shall be open to the proper officer to bring the show cause notice dated 27th December 2023 to its logical conclusion upon giving an opportunity of personal hearing to the petitioners by passing a reasoned order, in terms of Section 75(4) of the said Act, within a period of 6 weeks from date. 13. With the above directions and observations, the writ petiti....