Case Law Details
M. L. Dalmiya & Co. Ltd. & Anr. Vs Additional Commissioner CGST & CX (Calcutta High Court)
Introduction: In a recent legal development, M.L. Dalmiya & Co. Ltd. and another petitioner have taken the matter to the Calcutta High Court to challenge show-cause notices issued by the CGST (Central Goods and Services Tax) authority. These notices, dated 19th April, 2021, and 2nd August, 2022, are issued under Section 78(1) read with Section 174 of the CGST Act, 2017. The petitioners argue that these notices lack jurisdiction and are barred by limitation. This article delves into the details of the case, including the grounds of challenge, legal provisions, and the court’s response.
1. Challenging the Show-Cause Notices: Provide an overview of the show-cause notices issued by the CGST authority to M.L. Dalmiya & Co. Ltd. and the reasons for challenging them. Explain the basis for the challenge, including jurisdiction and limitation issues.
2. Jurisdictional Conflict: Analyze the jurisdictional conflict between the petitioner and the CGST authority. Explain the legal provisions, such as Section 78(1) and Section 174 of the CGST Act, invoked by both parties.
3. Commencement of CGST Act: Discuss the timeline of the impugned order and the initiation of proceedings. Highlight that the order pertains to the period when service tax was in force and how the CGST Act came into play afterward.
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