2024 (10) TMI 1757

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....Mr. D. Sonthalia, Adv. For the Respondent : Mr. Om Narayan Rai, Adv. Mr. Soumen Bhattacharjee, Adv. For the State : Mr. T.M. Siddiqui, Adv. Mr. Tanoy Chakraborty, Adv. Mr. Saptak Sanyal, Adv. For the U.O.I. : Mr. Vipul Kundalia, Adv. Mr. Amit Sharma, Adv. Mr. Anindya Kanan, Adv. For the Respondent CGST authority : Mr. Bhaskar Prasad Banerjee, Adv. Mr. Tapan Bhanja, Adv. ORDER The....

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.... by the Government of West Bengal, Finance Department, Revenue published in the Kolkata Gazette on 1st April, 2019, that Assistant Commissioner of Revenue, Directorate of Revenue Intelligence and Enforcement does not have competence, in his capacity as the Assistant Commissioner of Revenue, to issue the above show-cause notice, as according to him though the Assistant Commissioner of Revenue may b....

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....erred by paragraph 2 of the Notification dated 8th March, 2019 has delegated his powers under different Sections of the said Act, specified in column 2 and described in column 3, to the classes of officers posted in the Directorate of Revenue Intelligence and Enforcement, West Bengal as specified in Column 4. 4. By drawing attention of this Court to entry No. 25, he would submit that Assistant ....