2026 (8) TMI 906

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....etitioner is engaged in Events, Exhibitions, Conventions and Trade Shows Organization and Assistance Services' (SAC:998596). The petitioner is duly registered under the West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as WBGST Act) as well as the Central Goods & Services Tax Act, 2017 (hereinafter referred to as CGST Act) and the Integrated Goods & Services Tax Act, 2017, holding the same GSTIN-19AALFP1170F1Z8. 3. Apropos the fact of the case is that the respondent no. 1 intimated the petitioner through e-mail dated 4.7.2019 regarding a discrepancy of input tax Credit (ITC) as reflected in GSTR-3B vs GSTR-2A for 2018-19. As per data obtained from the information system division of the Directorate of Commercial Taxes,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... been conducted in accordance with law and no adequate and effective opportunity was afforded to the petitioner prior to the passing of the impugned order. 9. The learned counsel contends that the order dated 25.1.2024 passed ex-parte suffers from gross irregularities and is in violation of the principles of natural justice. Accordingly the said order is not sustainable in the eye of law and is liable to be set aside. 10. The petitioner seeks leave to prefer a statutory appeal before the appellate authority upon deposit of the requisite pre-deposit as mandated under the statute. 11. Learned counsel appearing for the respondent authorities vehemently opposes the submissions advanced on behalf of the petitioner and submits with regar....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ms it appropriate to dispose of the writ petition by permitting the petitioner to avail the statutory remedy of appeal, subject to certain conditions and safeguards. 18. Accordingly, this writ petition is disposed of with the following directions; a. The petitioner is directed to prefer an appeal before the appellate authority under Section 107 of the CGST Act, within four weeks from the date of communication of this order, upon payment of the statutory pre-deposit and cost assessed at Rs. 30,000/- in favour of the State Legal Services Authority, High Court, Calcutta. b. The appellate authority shall entertain the appeal upon being satisfied that the cost imposed by this court has been paid. c. The appellate au....