9911796707
TMI Blog2025 (1) TMI 115X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants are in possession of certain customs documents and that their contention is that no tax is payable since it was an import transaction on which customs duty has been remitted and also taking into consideration that the appellants have pre-deposited a sum of Rs.1,48,895/- at the time of preferring the appeal, being 10% of the disputed tax and also taking note of the fact that the tax perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. Himangshu Kumar Ray Mr. Piyas Chowdhury Mr. Subhasis Podder Ms. Shiwani Shaw Mr. Amit Saha For the Appellants Mr. T. M. Siddiqui Mr. T. Chakraborty Mr. S. Sanyal For the State JUDGMENT (Judgment of the Court was delivered by T.S. SIVAGNANAM, C.J.) 1. This intra-Court appeal by the unsuccessful writ petitioners is directed against the order dated 21st August, 2024 in W.P.A. No.15504 of 2024. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting authority viz. the Joint Commissioner of Revenue, 24 Parganas Circle as could be seen from the order passed under Section 73 of the W.B.G.S.T. Act (for brevity, the Act ) dated 17th April, 2023. 4. The appellants contention is that no tax is payable since the appellants had imported goods from Nepal and the requisite customs duty has been paid and the appellants are in possession of all docum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax period is from July 1, 2017 to March 31, 2018 i.e. when the GST regime was introduced, this Court is of the view that one more opportunity can be granted to the appellants. 5. It is made clear that this order has been passed without going into the merits of the matter and taking into consideration the peculiar facts and circumstances of the case and also the relevant tax period. 6. For the abo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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