Baazar Style Retail Limited & Anr. Vs Deputy Commissioner of State Tax
Date: August 18, 2024
Subject Matter
State GST Department cannot take action if the Central GST Department has already initiated proceedings on the same matter.
Summary
The case involves a writ petition challenging a show cause notice dated December 27, 2023, issued under Section 73 of the West Bengal Goods and Services Tax (WBGST) Act, 2017, concerning the tax period April 2018 to March 2019. This notice was challe…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. The present writ petition has been filed, inter alia, challenging the show cause notice issued in Form GST DRC – 01 dated 27 th December 2023 for the tax period from April 2018 to March 2019 under Section 73 of the WBGST Act 2017 (hereinafter referred to as the “said Act”) and the adjudication order passed under Section 73(9) of the said Ac…