Protiva Vs Deputy Commissioner of State Tax
- Court:
- High Court
- Bench:
- Calcutta
- Date:
- August 10, 2026
- Type:
- Writ Petition
- Members:
- Smita Das De
Subject
Ex-parte GST Assessment Order Quashed; Petitioner Granted Leave to Appeal Due to Medical Exigencies
Summary
The writ petition is allowed , and the ex-parte order dated 25.1.2024 passed under Section 73 of the CGST Act is set aside . The Court allowed the petitioner to file a statutory appeal, granting relief due to medical exigencies faced by the partners,…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. The petitioner in the instant writ petition challenges inter alia, an ex parte order dated 25.1.2024 passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘CGST Act’). 2. The petitioner is a partnership firm constituted under the Indian Partnership Act, 1932. The petitioner is engaged in Eve…