Sonali Roy Vs State of West Bengal & Ors (Calcutta High Court)
Date: August 24, 2025
Subject Matter
Uploading the decision/order on the common portal under Section 169(1)(d) of the Act is a valid mode of service
Summary
The petitioner challenged an assessment order passed under Section 73(9) of the WBGST/CGST Act, 2017. The challenge was primarily based on three grounds: Mandatory DRC-01A: The department failed to serve the mandatory pre-show cause notice in Form DR…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. The affidavit-of-service filed in Court today is taken on record. 2. The present writ petition has been filed, inter alia , challenging an order passed under Section 73(9) of the WBGST/CGST Act, 2017 (hereinafter referred to as the “said Act”). 3. Mr. Bag, learned advocate appearing in support of the writ petition has submitted…