2024 (6) TMI 1071

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..... e at the stage of show cause notice is very limited. However the grounds of challenge to the show cause notice in the case on hand, touches upon the jurisdictional issue, for which this writ petition is entertained. List this matter under the heading hearing immediately after expiry of the time fixed for exchange of affidavits.
HIRANMAY BHATTACHARYYA, J. For the Petitioners : Mr. Jatin Harjai, Mr. Abhilash Mittal. For the Respondents : Mr. Ratan Banik, Mr. Bishwarat Agarwal. 1. The demand-cum-show cause notice dated November 3, 2023 issued under sub-section (1) of Section 73 of the CGST Act of 2017 read with Rule 142 of the CGST Rules, 2017 by the Assistant Commissioner, CGST & CX Siliguri Division is under challenge in this writ pe .....

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..... eturn after scrutiny for the self-same financial year 2018-2019 and a pre-show cause notice dated 16th May, 2023 as well as the show cause notice dated 3rd November, 2023 has been issued. 6. The demand-cum-show cause notice dated November 3, 2023 is under challenge in this writ petition. 7. The learned senior counsel for the petitioners challenges the said show cause notice on the following grounds: (1) The show cause notice is time barred. (2) Proceedings by the State Tax authority as well as the Central Authority on the self-same issue cannot be carried on simultaneously as the prior proceedings initiated at the instance of State Tax authority by issuance of an intimation under Section 61 is already pending. (3) When the Audit O .....

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..... ce in the case on hand, touches upon the jurisdictional issue, for which this writ petition is entertained. 13. Accordingly, let affidavit-in-opposition be filed within four weeks from date; reply thereto, if any, be filed within two weeks thereafter. 14. List this matter under the heading hearing immediately after expiry of the time fixed for exchange of affidavits. 15. This court is also of the considered view that unless an interim order is passed, the writ petition will become infructuous. 16. There shall be an order of stay of all further proceedings in connection with the show cause notice dated 3rd November, 2023 issued by the Assistant Commissioner, CGST & CX Siliguri Division, being the respondent no. 4 herein, till March 15, 2 .....

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