Case Law Details
Gopeshwar Iron And Steel Works Private Limited And Anr. Vs Superintendent (Calcutta High Court)
A recent ruling by the Calcutta High Court in the case of Gopeshwar Iron and Steel Works Private Limited Vs Superintendent has put a spotlight on jurisdictional issues related to the Central Goods and Services Tax (CGST) Act, 2017. The court stayed a notice purported to have been issued under Section 61 of the CGST Act, thereby allowing Gopeshwar Iron and Steel Works’ appeal. This article offers an in-depth look into the facts of the case, the arguments presented, and the final decision.
Background of the Case: Gopeshwar Iron and Steel Works filed an intra-court appeal against an order that denied any interim relief to them. The crux of the issue was whether the respondent authority could proceed further based on a notice dated April 17, 2023, issued under Section 61 of the CGST Act, 2017.
Appellant’s Grounds for Appeal
Gopeshwar Iron argued that:
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