2024 (8) TMI 297

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....oners : Mr. Parag Kothari. For the State : Mr. Anirban Ray Md. T.M. Siddiqui Mr. Tanoy Chakraborty Mr. Saptak Sanyal. 1. The present writ petition has been filed, inter alia, challenging the adjudication order passed under Section 73 (9) of the West Bengal GST/CGST Act, 2017 (hereinafter referred to as 'the said Act') dated 29th January, 2024. 2. It is a petitioners' case that on 24th Nov....

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.... had also placed reliance on a judgment delivered by the Division Bench of this court in the case of Suncraft Energy Pvt. Ltd. vs. Assistant Commissioner, State Tax, Ballygunge Charge in MAT 1218 of 2023. 6. The proper officer after offering an opportunity of personal hearing to the petitioner no. 1, had decided the said show-cause by passing an order under Section 73 (9) of the said Act, dated....

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....r no. 1 at present is not carrying on any business. 10. Mr. Siddiqui, learned Advocate appearing on behalf of the respondents, on the other hand, submits that the petitioner no. 1 has a efficacious remedy in the form of a statutory appeal. 11. By placing before this court the response filed by the petitioners to the show-cause notice, it is submitted that the said response is as vague as it ....

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.... tax period April 2018 to March 2019. 16. A consequential demand along with the summary of the order has also been issued. Although Mr. Siddiqui has submitted that there is no irregularity in the order impugned as there has been no disclosure by the petitioner no. 1, however, since, there is a statutory remedy in the form of an appeal, without going into the issue as to whether the explanation ....