Baba Lokenath Flour Mills Private Limited Vs Director General of Goods and Services Tax Intelligence (DGGI)
Date: September 29, 2024
Subject Matter
AAR decision binding on both taxpayer and department if not appealed against
Summary
The case involves a petition challenging a show cause notice issued under Section 74 of the Central Goods and Services Tax Act, 2017, regarding the tax period from 2017-18 to 2020-21. The petitioner operates in the flour milling industry and has a co…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. Challenging a show cause notice dated 1st/3rd August, 2024 passed under Section 74 of the Central Goods and Services Tax Act, 2017(hereinafter referred to as the “said Act’) in DRC 01, for the tax period 2017-18 to 2020-21, the instant petition has been filed. 2. The petitioner claims to be engaged in the business of flour milli…