Sayan Biswas Vs Union of India
Date: July 15, 2024
Court: High Court
Bench: Calcutta
Type: Writ Petition
Judge(s)/Member(s): Raja Basu Chowdhury
Subject Matter
Order passed subsequent to demise of registered tax payer, is unenforceable
Summary
The case involves a writ petition challenging an order issued under Section 74(9) of the West Bengal GST/CGST Act for the tax period of April 2018 to March 2019, concerning a registered taxpayer who passed away before the order was finalized. The pet…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 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 tax payer…