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JAYANTA GHOSH vs. UNION OF INDIA & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Souvik Guha
Siddhartha Dasgupta
Palash Majumder
Res. Counsel
Bhaskar Prasad Banerjee
Ekta Sinha

Petitioner / Applicant

JAYANTA GHOSH
Respondent UNION OF INDIA & OTHERS
Court Calcutta High Court
State

West Bengal

Date Aug 21, 2024
Order No.

WPA 14935 of 2024

Citation

2024(8) TAXREPLY 10698
Original Order
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ORDER

ORDER 1. The petitioner by alleging that without issuance of show cause in Form GST DRC-01 and without uploading the same on the portal, a determination had been made by the respondents on 30th December, 2023 under Section 73(9) of CGST/WBGST Act 2017 (hereinafter referred to as the “said Act”), has filed this writ petition. 2. Mr. Banerjee, learned advocate appearing on behalf of the respondents, by placing before this Court the copies of show cause-cum-demand notice dated 30th September, 2023, submits that the said demand notice along with the communication for attending personal hearing was duly served on the petitioner through his registered e-mail address. According to Mr. Banerjee, during the pendency of the present writ petition a demand has also been raised in Form GST DRC-07 on 14th June, 2024. He, however, candidly submits that by reasons of technical constraints, Form GST DRC-07 does not appropriately record the financial year and/or the tax period for....

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