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2024 (9) TMI 394

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..... ing by issuing a show cause- cum- demand notice dated 30th September 2022 and that the petitioners have duly participated in the said proceeding - HELD THAT:- Taking note of the provisions of Section 6(2)(b) of the said Act and since a show cause-cumdemand notice has already been issued on 30th September 2022 in respect of the period from March 2019 to May 2019 by the Central authorities and since .....

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..... ja For the DGGSTI ORDER 1. The present writ petition has been filed, inter alia, challenging the show cause notice issued in Form GST DRC 01 dated 27th December 2023 for the tax period from April 2018 to March 2019 under Section 73 of the WBGST Act 2017 (hereinafter referred to as the said Act ) and the adjudication order passed under Section 73(9) of the said Act dated 27th April 2024, including .....

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..... lly, and the show cause notice dated 27th December 2023 and the order dated 27th April 2024 having been issued in a composite manner, I am of the view that the show cause notice dated 27th December 2023, inter alia, including the order dated 27th April 2024 and the demand made in Form GST DRC 07 of even dated by the State authorities under the said Act, cannot be sustained and the same are hereby .....

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