2026 (1) TMI 253

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....y.   For the Respondent Authorities: Mr. Bhaskar Prosad Banerjee, Mr. Tapan Bhanja. ORDER 1. Affidavit-of-service filed by the petitioner is taken on record. 2. This writ petition mounts challenge to a notice to show cause cum demand dated June 25, 2025, issued to the petitioner by the Additional Director, Directorate General of Goods and Service Tax Intelligence, Kolkata Zonal Un....

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.... the petitioner's reply to the pre-show cause notice. 5. Mr. Banerjee, learned Advocate appearing for the respondent/ GST Authorities, submits that this writ petition should not be entertained inasmuch as the petitioner has approached this Court belatedly. 6. It is submitted that the notice to show cause reached the petitioner on June 25, 2025itself, and the petitioner waited for about three....

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....cause notice through e-mail (Annexure P-3 to the writ petitioner at page 62 thereof) together with the attachments thereto as also the letter and its appendages annexed to this writ petition as AnnexureP-5 (at pages 97-147 of the writ petition). 8. Mr. Chakraborty's submissions are quite fair and there should not be any serious objection to it. 9. In such view of the matter, the petitioner i....