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UTPAL DAS vs. STATE OF WEST BENGAL & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Avra Mazumder
Pampa Sen
Soumen Bhowmik
Res. Counsel
Anirban Ray
T. M. Siddiqui
Tanoy Chakraborty

Petitioner / Applicant

UTPAL DAS
Respondent STATE OF WEST BENGAL & OTHERS
Court Calcutta High Court
State

West Bengal

Date Jul 18, 2024
Order No.

WPA 18241 of 2022

Citation

2024(7) TAXREPLY 11240
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ORDER

JUDGMENT 1. Although, the affidavit in opposition has been filed belatedly at the time of hearing, however, for ends of justice the same is taken on record. 2. The present writ petition has been filed, inter alia, challenging the order dated 8th April, 2021, passed under Section 73 of the Central/West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the “said Act”), as well as the order dated 13th May, 2022, passed by the appellate authority under Section 107 of the said Act. 3. Shorn of unnecessary details, the facts are that the petitioner is a registered tax payer under the provisions of the said Act. The petitioner was served with a notice dated 22nd February, 2021, in From GST DRC-01A, identifying the liability inclusive of interest payable by the petitioner for the tax period April, 2018 to March, 2019, the relevant penalty which may be applied in the case of the petitioner was also included in the said Form GST DRC-01A. 4. Upon r....

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