Jyoti Tar Products Private Limited & Anr. Vs Deputy Commissioner
Date: January 20, 2025
Court: High Court
Bench: Calcutta
Type: Writ Appeal
Judge(s)/Member(s): T.S. SIVAGNANAM, HIRANMAY BHATTACHARYYA
Subject Matter
SCN quashed for not considering Pre-SCN reply
Summary
The intra-Court appeal was filed by the petitioners against an order regarding a show-cause notice under Section 74(1) of the CGST Act and the W.B.G.S.T. Act. The original writ petition challenged the show-cause notice citing that it was not maintain…
1. This intra-Court appeal by the petitioners is directed against an order dated 13th December, 2024 in W.P.A. No. 22106 of 2024. The petitioners had filed the writ petition challenging a show-cause notice issued under Section 74(1) of the CGST Act, 2017 and W.B.G.S.T. Act, 2017 read with Rule 142(1)(a) of the Rules for the financial year 2023-24. 2. The learned Single Bench opined that the writ p…