Amit Agarwal Proprietor Of M/S. Labh Enterprise v. Assistant Commissioner, Cgst And Cx, Central Div. Kol. North Commissionerate And ANR.

17.07.2025 sb Ct 5

IN THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION APPELLATE SIDE WPA 26265 of 2024 Amit Agarwal

Versus

Assistant Commissioner, CGST & CX Central Division, Kolkata & Ors.

Mr. Vinay Shraff Mr. Dev Agarwal Ms. S. Poddar ... For the petitioner Ms. Manasi Mukherjee Mr. Tapan Bhanja ... For the CGST authorities.

1. Since the writ petition, being WPA 7788 of 2025 challenging the original order dated 28th January, 2025 under Section 74 of the WBGST/CGST Act, 2017 (hereinafter referred to as the "said Act"), has been dismissed by order dated 17th July, 2025, the instant writ petition, being WPA 26265 of 2024, challenging the show cause notice dated 5th August, 2024 issued under Section 74 of the said Act is also taken up for consideration by consent of the parties, and accordingly also stands dismissed based on the observations made in the order dated 17th July, 2025. (Raja Basu Chowdhury, J.)