Jyoti Tar Products Private Limited & Anr. Vs Deputy Commissioner, State Tax, Shibpur
Date: December 12, 2024
Subject Matter
SCN doesn't warrant judicial interference unless it lacks jurisdiction or was perverse in its issuance
Summary
In this case law, the Petitioners filed a writ petition under Article 226 of the Constitution seeking to quash a Show Cause cum Demand Notice (SCN) issued under Section 74 of both the CGST and WBGST Acts, demanding payment of ₹36,04,552 due to allege…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. The Petitioners in the present writ petition have approached this Hon’ble Court under Article 226 of the Constitution of India, 1950, seeking the quashing and setting aside of the Show Cause cum Demand Notice bearing reference No. ZD190824018001Q dated August 08, 2024 (hereinafter referred to as the “Impugned SCN” ). The notice was issued u…