2024 (7) TMI 527

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....n Ray, Mr. Md. T. M. Siddiqui Mr. Tanoy Chakraborty Mr. Saptak Sanyal Mr. Debraj Sahu.   1. Affidavit of service filed in Court today is taken on record. 2. The present writ petition has been filed, inter alia, challenging the order dated 30th March, 2024, passed under Section 73 (9) of the West Bengal/Central Goods and Services Tax Act, 2017 (hereinafter referred to as the "said Act"),....

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....tary affidavit in Court today and have disclosed the print out from the portal of the GST authorities which was last updated on 19th June, 2024, wherefrom it would transpire that the GST status of the said M/s. Crystolyte Facility Management Pvt. Ltd is shown as suo motu cancelled with effect from 6th April, 2021. The same also records that returns in GSTR 3B had been filed by the said M/s. Crysto....

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....ptional situations like missing dealer, closure of business by supplier or supplier not having adequate assets, etc. It is submitted that in the instant case, it would be apparent that at the relevant point of time M/s. Crystolyte Facility Management Pvt. Ltd., had filed its return. No steps have been taken by the respondents to seek recovery of tax, if any, from the aforesaid M/s Crystolyte Facil....

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....kraborty, learned advocate representing the respondents on the other hand submits that the petitioners have an efficacious alternative remedy in the form of an appeal. This Hon'ble Court, at this stage, without the petitioners exhausting their alternative remedy, should not entertain the writ petition. 9. Heard the learned advocates appearing for the respective parties and considered the materi....