2026 (4) TMI 933

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....petition has been filed, inter alia, for quashing of the show cause notice dated 20th February, 2026 issued under Section 74(1) of the WBGST/CGST Act, 2017 (hereinafter referred to as "the said Act). 2. Mr. Majumdar, learned Advocate representing the petitioners, at this stage, by drawing attention of this Court to the show cause notice would submit that the aforesaid show cause notice has been....

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....s. Sarkar, learned Advocate representing the GST authorities, would submit that despite repeated summons, the petitioners did not cooperate and participate in the proceedings. If the petitioners have failed to turn up, the respondents cannot be made responsible for not making over copies to the petitioners. Now, when the show cause has been issued, the petitioners have approached this Court. The c....

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....upplied. It is, however, made clear that this Court has not gone into the other issues as raised by the petitioners. 6. Having regard to the above, the time to complete the proceedings from this date stands extended by a period of 120 days. 7. It is also expected that the concerned respondent shall make available the documents which they wish to rely within a period of 10 days from date and ....