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TMI Blog2025 (5) TMI 913X X X X Extracts X X X X X X X X Extracts X X X X ..... K. Maity, ..... for the CGST authority Mr. Uday Shankar Bhattacharya, Mr. Tapan Bhanja .....for the UOI ORDER 1. Challenging the show-cause dated 30th July, 2024 which was subsequently uploaded on 2nd August, 2024 as also challenging the order in original dated 31st January, 2025 in respect of the financial year 2017-2018 to 2019-2020, the instant writ petition has been filed. The petitioners ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate notified under the provisions of West Bengal GST/CGST/IGST Act, 2017 (hereinafter referred to as the said Act) as applicable to such Code. It, however, appears that the respondents have purported to issue a notice under Section 74 of the said Act by invoking the extended period. The explanation provided for invoking the extended period is that it is the responsibility of the tax payers to asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -declaration of facts or information which a taxable person is required to declare in the return, statement, report or any other document furnished under the Act or the Rules made thereunder or failure to furnish any information on being asked for in writing by the proper officer. By referring to the aforesaid explanation, he would submit that the reason given by the authorities while invoking the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ttedly in this case, an order under Section 74 of the said Act has already been passed. In view thereof, since the petitioners have an alternative remedy in the form of appeal this Court ought not to entertain the present writ petition. 5. Heard learned advocates appearing for the respective parties and considered the materials on record. Upon going through the provisions of the said Act and noti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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