Grounds of Writ-The Petitioner, aggrieved by the issuance of a pre-show cause notice and show cause notice under Section 74 of the CGST/WBGST Act, 2017, on the grounds of alleged wrongful availment of input tax credit from suppliers whoes registrations were retrospectively cancelled, has filed the present Writ Petition. The Petitioner asserts that the initiation of proceedings under Section 74 has precluded them from availing the benefits under the Amnesty Scheme, as provided in Section 128A of the CGST/WBGST Act, 2017.
Order-The Court has permitted the Petitioner to avail the benefits of the Amnesty Scheme, treating the impugned notice as one issued under Section 73 of the CGST/WBGST Act, 2017. It was clarified that such permission is granted without prejudice to the final outcome of the Writ Petition. The Respondents have been granted six weeks to file their affidavit-in-opposition, and the Petitioner has been allowed four weeks thereafter to file a reply affidavit.
GST Case Law Synthroma Laboratories Versus The State of West Bengal
Citation-2025 TAXONATION 1614 (CALCUTTA)
Authors-Bhogavalli Mallikarjuna Gupta & Siddharth Surana
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