2024 (11) TMI 99 - HC - GST

Challenge to Assessment order - petitioner seeks to withdraw the present writ petition in view of the order passed by a Division Bench of this High Court in DIPAK SARKAR VERSUS THE STATE OF WEST BENGAL ORS. 2024 (1) TMI 1342 - CALCUTTA HIGH COURT - HELD THAT - Liberty is granted to the appellant to raise its objection before the concerned contractee authority or to institute appropriate proceeding in a competent Court of law for realization of the amount due from the concerned contractee department. As prayed for the present petition is dismissed as withdrawn.

Summary

The writ petition challenging the Assessment Order was withdrawn by the petitioner based on a previous Division Bench order. The Division Bench upheld the assessment of tax liability under the GST Act and rejected the argument that tax should not be recovered due to non-payment by the contractee. The appellant was granted liberty to raise objections with the contractee authority or seek legal recourse for recovery. The petition was dismissed as withdrawn.