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SUKUMAR KUNDU vs. UNION OF INDIA & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY

Pet. Counsel

Himangshu Kumar Ray

Paban Kumar Ray

Subhasis Poddar

Res. Counsel

T.m.siddiqui

Tanoy Chakraborty

Petitioner / Applicant	SUKUMAR KUNDU
Respondent	UNION OF INDIA & OTHERS
Court	Calcutta High Court
State	West Bengal
Date	Jul 3, 2024
Order No.	WPA 12124 of 2024
Citation	2024(7) TAXREPLY 10140
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ORDER
JUDGMENT RAJA BASU CHOWDHURY, J: 1. Affidavit of service filed in Court today is retained with the record. 2. The present writ petition has been filed, inter alia, challenging not only the show cause notice dated 26th July 2023 issued under Section 73 of the WBGST/CGST Act, 2017 (hereinafter referred to as the “said Act”) for the tax period from July 2017 to March 2018 but also the adjudication order dated 28th August 2023 issued under Section 73 (9) of the said Act, inter alia, including the notice issued under Section 79 (1) (c) of the said Act dated 21st February 2024 issued in Form GST DRC-13, thereby attaching the petitioner’s bank account and calling upon the petitioner’s banker to make payment of a sum of Rs. 78,37,155/-. 3. It is the petitioner’s case that the petitioner is a registered taxpayer (RTP), under the provisions of the said Act. Although, a proceeding under Section 73 of the said Act was initiated, which culminated in ....