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The Tax Publishers 2022 TaxPub(GST) 1523 (Cal-HC) : (2022) 108 ITPJ (G) 0591
WEST BENGAL GOODS SERVICE TAX ACT, 2017
Section 74(9) Section 74(9)
Where assessee filed writ petition challenging order passed under section 74(9), writ petition was disposed of by directing the assessee to treat the order passed under section 74(9) of the WBGST Act, 2017 read with CGST Act, 2017 as an additional show cause notice and to submit reply along with all relevant documents.
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Determination of tax - Order passed being appealable - Challenge to -
Writ petition was filed by the assessee for cancellation of order passed under section 74(9) of West Bengal Goods and Services Act, 2017/Central Goods and Services Tax Act, 2017. The order challenged was an appeallable order and therefore the court previously declined to interfere with the order passed by the revenue. Further imposed a condition that if the assessee failed deposit 10% of the demand then coercive action would be taken against him. Held: Writ petition was disposed of by directing the assessee to treat the order passed under section 74(9) of the WBGST Act, 2017 read with CGST Act, 2017 as an additional show cause notice and the assessee was directed to submit reply alongwith all relevant documents.
REFERRED :
FAVOUR : In favour of assessee.
A.Y. :
IN THE CALCUTTA HIGH COURT
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