Case Law Details
Kaysons Infrastructure Private Limited & Anr. Vs Central Board of Indirect Taxes And Customs & Ors. (Calcutta High Court)
Introduction: The writ petition, “Kaysons Infrastructure Private Limited & Anr. Vs Central Board of Indirect Taxes And Customs & Ors. (Calcutta High Court),” challenges a demand-cum-show cause notice issued under the CGST Act of 2017. The notice, dated November 3, 2023, is contested on various grounds.
Detailed Analysis: The petitioners, represented by learned senior counsel Mr. Jatin Harjai, contest the notice on grounds of timeliness, simultaneous proceedings by State and Central authorities, and the reopening of a settled issue. The article delves into the background of the case, including a notice under the WBGST Act and discrepancies identified during audits.
Mr. Harjai argues that the show cause notice is time-barred, simultaneous proceedings are impermissible, and the settled issue should not be reopened. On the other side, Mr. Banik, representing the respondent authorities, contends that pending State proceedings do not bar the Central authority from issuing the show cause notice.
The court considers the jurisdictional challenges raised and orders affidavits to be filed within specified timelines. It acknowledges the settled nature of the issue but recognizes the limited scope of interference at the show cause notice stage. The article analyzes the legal principles involved, including jurisdictional challenges and the court’s cautious approach.
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