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SAYAN BISWAS vs. UNION OF INDIA AND OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY

Pet. Counsel

Bharat Raichandani

Sweta Mukherjee

Tanima Nandy.

Res. Counsel

Anirban Ray

T.m. Siddiqui

Tanoy Chakraborty

Petitioner / Applicant	SAYAN BISWAS
Respondent	UNION OF INDIA AND OTHERS
Court	Calcutta High Court
State	West Bengal
Date	Jul 16, 2024
Order No.	W. P. A 14336 of 2024
Citation	2024(7) TAXREPLY 10273
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ORDER
1. The present writ petition has been filed, inter alia, challenging the order passed under Section 74 (9) of the West Bengal GST/CGST Act, 2017 (hereinafter referred to as ‘the said Act’) dated 13th March, 2024 for the tax period April 2018-March 2019. 2. It is the petitioner’s case that his father was a registered taxpayer and had during his lifetime been served with a show cause notice issued under Section 74 of the said Act in Form GST DRC-01 dated 31st August, 2023 for the tax period April 2018-March 2019. The petitioner’s father (hereinafter referred to as the “registered taxpayer”) had duly responded to the said notice. 3. It is also the petitioner’s case that before passing of the order under Section 74 (9) of the said Act the registered taxpayer died. 4. Mr. Raichandani, learned Advocate representing the petitioner, by drawing attention of this court to the death certificate issued by the Kolkata Municipal Corporation ap....