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IN THE HIGH COURT AT CALCUTTA
Raja Basu Chowdhury
Sayan Biswas – Appellant
Versus
Deputy Commissioner of Revenue, Bally Salkia Charge – Respondent
JUDGMENT :
Raja Basu Chowdhury, J.
1. The present writ petition has been filed, inter alia, challenging the order passed under Section 73 of the WBGST /CGST Act, 2017 (hereinafter referred to as the “said Act”) dated 19th July 2024. Although, the writ petition seeks to challenge several issues, however, the petitioner has confined the challenge to the order under Section 73 of the said Act. According to Mr. Shraff, learned advocate appearing for the petitioner, if the challenge succeeds, then the show cause notice based on which the aforesaid order has been passed also cannot be sustained.
2. The petitioner is engaged in the business of retail of ferrous waste and scrap, remelting scrap ingots. According to the petitioner, a proceeding had been initiated under Section 74 of the said Act on the basis of a show cause dated 29th April 2022 in respect of the tax period April 2019 to March 2020. The said proceeding culminated in the order passed under Section 74 of the said Act dated 20th October 2022. Perusal of the aforesaid order would demonstrate that the petitioner had made voluntary payment upon receipt of the show cause notice which had been accounted for and consequent thereupon, t
Show-cause notices under Sections 73 and 74 of the WBGST/CGST Act can coexist for the same tax period if based on distinct grounds, and petitioners must pursue available appellate remedies before see....
Proceedings under Section 74 of the CGST Act cannot be initiated without evidence of fraud or misstatement if prior proceedings under Section 73 have been concluded.
The court determined that prior dismissal of proceedings under Section 61 does not prevent initiation of actions under Section 74 when fraud is alleged, affirming legislative intent regarding fraud i....
A Summary of Show Cause Notice cannot replace a proper Show Cause Notice, and failure to provide a hearing violates natural justice principles.
A proper Show Cause Notice is essential for valid proceedings under Section 73 of the Assam Goods and Services Tax Act, ensuring compliance with principles of natural justice.
A proper Show Cause Notice is essential for valid proceedings under Section 73 of the Assam Goods and Services Tax Act, and its absence invalidates any subsequent orders.
The main legal point established in the judgment is that the proper officer must consider the explanation offered by the registered person before assuming jurisdiction to issue show cause notice unde....
The court held that the provisions enabling the denial of Input Tax Credit are within jurisdiction, emphasizing the need for statutory adherence in taxation disputes.
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