SUBRATA TALUKDAR,J. - (1.) Party/Parties are represented in the order of their name/names as printed above in the cause title.
(2.) The short point of challenge in this writ petition is the final order of determination of demand dated 14th July, 2017 issued by the respondent No. 1/Principal Commissioner, Central Tax, Kolkata North CGST and CX, Commissionerate, Kolkata determining the Service Tax finally payable by the petitioner/Assessing Company along with interest and penalty.
(3.) During adjudication, the attention of this Court is drawn to its earlier order dated 29th November, 2017 by which the Court framed the following issues:- (a) The prejudice to the assessee connected to limitation, if any, arising out of the transition; (b) Any substantive right/defence which the assessee could claim under the new law but, could so claim with the conclusion of arguments under the replaced law.;