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CALCUTTA HIGH COURT
Raja Basu Chowdhury, J
Expo Gas Containers Ltd. – Appellant
Versus
The Commissioner of State Tax, Director of Commercial Taxes & Ors. – Respondent
| Table of Content |
|---|
| 1. petition filed challenging appellate authority's order. (Para 1) |
| 2. discrepancy in tax demand raised concerns over procedural fairness. (Para 2 , 5) |
| 3. court's ruling set aside previous orders and provided directives. (Para 3 , 8) |
| 4. court stressed the need for taxpayers to be notified adequately. (Para 4 , 6) |
1. Challenging the order dated 12th December, 2024, passed by the appellate authority under Section 107 of the WBGST/CGST Act , 2017 (hereinafter referred to as the “said Act”), the instant writ petition has been filed.
2. Although, the appeal was rejected on the ground of limitation, Mr. Ghosh, learned advocate representing the petitioner has pointed out that the discrepancy notified in the notice in Form GST DRC -01A dated 10th January, 2024 for financial year 2019-20 and the show cause issued on the basis thereof would demonstrate that the demand in the show cause is forty times higher, than the demand in original notice issued in DRC-01A. He has also drawn the attention of this Court to the provisions of Section 73(5) of the said Act.
3. Mr. Siddiqui, learned Additional Government Pleader and senior advocate appears on behalf of the State respondents.
4. Havi
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