9911796707
TMI Blog2024 (7) TMI 801X X X X Extracts X X X X X X X X Extracts X X X X ..... AT:- It is not required to dilate on the taxability on the supplies made by the petitioner, under the new regime with effect from 01.07.2017, under the respective GST enactments. The matter may require some consideration on merits. Therefore, the prayer of the petitioner for quashing as such cannot be considered. However, the balance interest of the petitioner and the Department, this Court is inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent. 3. In these Writ Petitions, the petitioner has challenged the impugned assessment orders passed by the respondent, wherein, the following amounts have been confirmed: S.No W.P.(MD)No. Assessment year Demand 1. 14409 of 2024 2018-19 Rs. 28,012/- 2. 14410 of 2024 2019-20 Rs. 69,466/- 3. 11629 of 2024 2020-21 Rs. 31686/- 4. 14411 of 2024 2021-22 Rs. 28,728/- 4. The case of the petitioner i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mit that the issue is no longer res integra as the law has been settled in the context of decision rendered by the Hon ble Culcutta High Court in the case of Culcutta Club vs. Deputy Commissioner and few decisions of the Hon ble Supreme Court. 8. It is submitted that in the light of the decision rendered by this Court as also by the other High Courts including Hon ble Supreme Court, the demands ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are liable to be dismissed. 11. Having considered the submissions made by the learned counsel for the petitioner and learned Government Advocate for the respondent, I do not wish to dilate on the taxability on the supplies made by the petitioner, under the new regime with effect from 01.07.2017, under the respective GST enactments. The matter may require some consideration on merits. Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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