2025 (5) TMI 728

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Md. T.M. Siddqui, Ld. AGP Mr. T. Chakraborty Ms. S. Shaw Mr. D. Sahu Mr. S. Sanyal.   1. Affidavit of service filed in Court today is retained with the record. 2. Challenging a show cause notice dated 2nd July 2024 and the impugned order dated 21st November 2024 passed under Section 74 of the WBGST/CGST Act, 2017 (hereinafter referred to as the "said Act"), the instant writ petition has be....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mited v. The Assistant Commissioner of Central Tax delivered by the Hon'ble High Court of Karnataka (Neutral citation : 2024:KHC 36293) * M/s Bangalore Golf Club versus Assistant Commissioner of Commercial Taxes (Enforcement) delivered by the Hon'ble High Court of Karnataka 5. By relying on the aforesaid judgments, it is submitted that this Court is competent to entertain such writ petition. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....226 of the Constitution of India. Having regard to the efficacious alternative remedy available, the petitioners cannot be permitted to bypass the statutory remedy provided for. Although, the petitioners have relied on the judgment delivered by the Hon'ble High Court of Madras in the case of Titan Company Ltd (supra) to, inter alia, contend that the respondents cannot be permitted to bunch the sho....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ex (India) Ltd. reported in AIR 1966 SC 1350 had proceeded to conclude that the show cause notice issued by the respondents are fundamentally flawed and the practice to issue a single consolidated show cause for multiple assessment years contravenes the provisions of the GST Act and established legal precedents. 9. As rightly pointed out by Mr. Siddiqui, learned Additional Government Pleader the ....