An order in original dated 27.07.2023 is challenged in this writ petition on the ground that the petitioner did not have a reasonable opportunity to contest the tax proposal on merits.

1. Heard learned counsel for the petitioner and Sri R.S. Pandey, learned Additional Chief Standing Counsel for the State.

1. Heard learned counsel for the petitioners and learned Additional Chief Standing Counsel for the State.

1. The instant writ petition has been filed, inter alia, challenging the refusal on the part of the appellate authority to condone the delay in maintaining the appeal under Section 107 of the West Bengal Goods and Services Tax Act, 2017 Hereinafter referred to as the “said Act” by its order dated 27th March, 2024.

As the stand taken by the Department of Commercial Taxes, Government of West Bengal, the amount of Rs. 63,71,353/- has been transferred to the Government of West Bengal. In such circumstances, the assessment order, which was the subject-matter of challenge in the writ petition can no longer survive. The appeal is allowed, the order passed in the writ petition is set aside and the writ petition is allowed and the impugned assessment order dated 21st August, 2023 is set aside.

Writ petition allowed. Orders quashed. Petitioner to reply to show cause notice within three weeks. Adjudicating authority to pass fresh order after hearing petitioner.

The impugned order, dismissing petitioner`s detailed replies, is set aside. Show Cause Notice remitted for re-adjudication. Petitioner given 30 days to respond. Verdict reserves judgment on merits.

The impugned order, lacking consideration of petitioner`s detailed reply, is set aside. Show Cause Notice remitted for re-adjudication. Proper Officer directed to withdraw punitive actions. Petitioner given 30 days to respond. Verdict reserves judgment on merits.

Issues Involved :- The instant writ petition has been filed, inter alia, challenging dismissal of the appeal preferred under Section 107 of the West Bengal Goods and Services Tax Act, 2017. The legal issue that falls for consideration in the present petition is whether the Appellate Authority has the jurisdiction and/or competence to condone the delay beyond the prescribed period of one month provided for filing an appeal under Section 107(4) of the said Act. Since the petitioner has not filed an application for condonation of delay, this Court cannot consider whether there is any sufficient cause for condoning the delay. No relief can be granted in favour of the petitioner at this stage. The writ petition is accordingly disposed of.

In Transport of passenger services, if taxpayer is availing the lower rate of tax on his supplies by forfeiting is right to claim input tax credit on purchase of goods and services and hence the ITC pertaining to the purchase of car is not available.

1. Petitioner impugns order dated 17.07.2022 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 01.09.2018. Petitioner also impugns Show Cause Notice dated 22.06.2022.

1. Petitioner impugns order dated 05.12.2023 whereby the impugned Show Cause Notice dated 25.09.2023 proposing a demand of Rs. 1,08,84,820.00/- against the petitioner has been disposed of and demand including penalty has been raised against the petitioner. The order has been passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act).