TaxTMI 
TaxTMI 
2024 (11) TMI 906
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....or the respondent CGST & CX Mr. P. K. Bhowmick Ms. Priyanka Ganguli ... For the Union of India ORDER 1. Challenging the show cause notice dated 30th July, 2024 for the tax periods 2017-18 (July, 2017-March, 2018) to 2021-22 issued under Section 74 of the Central /West Bengal Goods and Services Tax Act, 2017 (hereinafter after referred to as the "said Act") the instant writ petition has been f....
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.... common Input Tax Credit of input services to its various units based on its turnover as specified under Section 20 of the said Act and that than for expenses directly attributable to a specific unit, the expenses are directly booked to the unit using ISD mechanism. To clarify it is submitted that being an Input Service distributor, the petitioner no. 1 could not have issued any invoices pertainin....
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....notice dated 30th July, 2023. He submits that in the facts noted hereinabove, this Court may be pleased to quash the said show cause notice. 4. Mr. Banerjee, learned advocate appearing on behalf of the respondents would submit that the respondents have duly taken into consideration the clarification dated 17th July, 2023 and noting the same by detailed deliberation provided in paragraph 2.9 had i....
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....Reply thereto, if any, be filed within four weeks thereafter. 8. Taking note of the prima facie case made out by the petitioners, inter alia, including the clarification offered by the Central Board of Indirect Taxes and Customs dated 17th July, 2023, I am of the view that the petitioners are entitled to a limited protection, especially since a show cause notice dated 30th July, 2024 has already ....