2024 (9) TMI 394

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....itioners Mr. Anirban Ray, Ld. GP Mr. Md. T.M.Siddiqui Mr. Tanoy Chakraborty Mr. D.Sahu ...For the State Mr. U.S.Bhattacharya Mr. Tapan Bhanja ...For the DGGSTI ORDER 1. The present writ petition has been filed, inter alia, challenging the show cause notice issued in Form GST DRC - 01 dated 27th December 2023 for the tax period from April 2018 to March 2019 under Section 73 of the WBGST....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rities and since, the show cause notice issued by the State authorities on 27th December 2023 in Form GST DRC - 01 is covering the same subject matter though partially, and the show cause notice dated 27th December 2023 and the order dated 27th April 2024 having been issued in a composite manner, I am of the view that the show cause notice dated 27th December 2023, inter alia, including the order ....