Dinesh Kumar Goyal Vs Deputy Commissioner of State Tax
Date: July 12, 2026
Court: High Court
Bench: Calcutta
Type: Writ Petition
Judge(s)/Member(s): Smita Das De
Subject Matter
Parallel GST Proceedings by Subordinate Officer on Pending DRC-01A are Invalid
Summary
The High Court set aside the intimation, show cause notice, and consequential demand of Rs. 3,91,402 for Financial Year 2019-20. The Court held that a subordinate officer cannot initiate fresh proceedings on the same subject matter when a DRC-01A int…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. The petitioner in the instant case challenges inter alia the legality, validity and the sustainability of the intimation issued in the Form GST DRC-01A dated 22.7.2025 and the show cause notice dated 4.9.2025 and the consequential order dated 25.3.2026 raising a demand of Rs.3,91,402 for Financial Year 2019-20. 2. The core issue involved he…