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NORTH LAND CONSTRUCTION vs. THE STATE OF WEST BENGAL & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Promit Majumdar
Uzma Ali
Res. Counsel
Anirban Ray
T. M. Siddiqui
Tanoy Chakraborty

Petitioner / Applicant

NORTH LAND CONSTRUCTION

Respondent THE STATE OF WEST BENGAL & OTHERS
Court Calcutta High Court
State

West Bengal

Date Aug 20, 2024
Order No.

WPA 19054 of 2024

Citation

2024(8) TAXREPLY 10623
Original Order
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ORDER

ORDER 1. Mr. Majumdar, learned advocate appearing on behalf of the petitioner would submit that although a determination had been made by the State respondents under Section 73 of the CGST/WBGST Act, 2017 for the tax period February, 2018 to March, 2018, prior to filing of the writ petition a major part of the tax liability to the extent of Rs.1,73,174/- had already been recovered from the petitioner’s electronic credit ledger. He would submit that as on today only a sum of Rs.61,078/-is outstanding. The respondent no.2 has, however, attached the petitioner’s bank account by issuing a notice in Form GST DRC 13 dated 27th December, 2022. By drawing attention of this Court to the notification published in the Official Gazette on 16th August, 2024 he would submit that the provisions of Section 16 of the CGST Act, 2017 (hereinafter referred to the said Act) has already been amended and sub-sections (5) & (6) have been inserted whereunder the registered tax payers, no....

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