Piku Saha Vs State of West Bengal
Date: November 17, 2023
Subject Matter
Verification under Section 61 is not a pre-condition for initiation of proceedings under Section 74
Summary
The case involves a petition against an intimation of tax liability, a show cause notice, and a final order issued under Section 74 of the West Bengal Goods and Services Tax Act, 2017 (the Act), along with a consequential notice of bank attachment. T…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. The grievance of the petitioner is directed against an intimation of tax liability read with a show cause notice issued under section 74 of the West Bengal Goods and Services Tax Act, 2017 (the Act), the final order dated 9 December, 2022 passed under section 74 of the Act and the consequential notice of bank attachment dated 22…