2025 (7) TMI 550

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.... instant writ petition has been filed challenging the order dated 28.09.2021 passed by the Joint Commissioner, State Tax, Baharampur Circle. 2. The writ petitioner no.1 is a partnership firm carrying on business under the trade name of M/s. Hotel Rudra, and is duly registered with the GST Authority under the West Bengal Goods & Services Tax Act, 2017. The issue involved in the instant case pertai....

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....l, 2019 to February, 2020 was determined at Rs. 48,03,871/- and was subjected to tax @ 5%, 18% and 28% on the alleged supply of food, hukka and banquet service respectively. 4. Subsequently, the respondent no.1 issued a show-cause notice on 07.10.2020 in Form GST DRC-01 wherein a turnover being different from the earlier GST DRC-01A was determined at Rs. 70,03,871/- assessing the tax liability to....

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....renuously argued that the petitioners were already given ample opportunities to appear before the authority concerned but they remained absent and also failed and or neglected to submit any kind of communication to the Department concerned for explaining the reasons for such non-appearance. 8. Having heard the parties and upon considering the materials available on record, I am of the view that s....