M. M. Motors & Anr. Vs Senior Joint Commissioner of Revenue
Date: July 12, 2026
Court: High Court
Bench: Calcutta
Type: Writ Petition
Judge(s)/Member(s): Raja Basu Chowdhury
Subject Matter
GST Adjudication Order Signed Within Limitation Valid Even if Uploaded Later
Summary
The writ petition was dismissed by the Calcutta High Court, which held that an order issued under Section 73 of the WBGST/CGST Act, 2017, is valid if it is digitally signed or issued by the proper officer within the prescribed period of limitation. T…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. The present writ petition has been filed, inter alia, praying for quashing or setting aside of the order under Section 73 of the WBGST/CGST Act 2017 (hereinafter referred to as the “said Act”) along with summary thereof uploaded in the form GST DRC 07 on 1st May, 2024 in respect of the tax period 2018-2019. The matter pertains to an issue w…