Case Law Details
Dalam Tracon Pct. Ltd. Vs Assistant Commissioner of State Tax, Behala Charge & Ors. (Calcutta High Court)
Calcutta High Court Quashed Second Show Cause Notice Issued on Self Same Ground Noted in Earlier Show Cause Notice, Which Was Dropped by Authority
In a recent judgment, the Calcutta High Court ruled on a writ petition filed by Dalam Tracon Pct. Ltd. challenging a show-cause notice issued by the West Bengal Goods and Services Tax (WBGST) authority. The petitioner contended that the notice, dated 27th July 2023, was issued on the same grounds as a previous notice issued on 16th May 2023, which had been dropped by the authority after considering the petitioner’s response.
Detailed Analysis:
The petitioner brought a writ petition before the Calcutta High Court to challenge the show-cause notice issued by the WBGST authority on 27th July 2023. The primary ground for the challenge was that the impugned notice was the second one issued by the authority and contained identical allegations to those in the earlier notice issued on 16th May 2023. Importantly, the authority had dropped the earlier notice after reviewing the petitioner’s response and supporting documents.
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