Kuddus Ali Vs Assistant Commissioner of Central Tax
Date: April 27, 2025
Subject Matter
Section 75(12) cannot be invoked upon inclusion of Self-Assessed Tax in Section 39 Returns
Summary
The petition challenges an order regarding the recovery of tax dues issued to the petitioner, under the invocation of Section 75(12) of the WBGST & CGST Act, 2017. The case originates from a notice (ASMT 10) issued to the petitioner highlighting…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. The present petition has been filed, inter alia , challenging the order dated 20 th December, 2024 issued by the respondent no.1 along with the summary of the order thereof issued in DRC-07 dated 6th January, 2025 whereby, the respondents have purported to make recovery of dues payable by the petitioner, by invoking the provisions of Sectio…