https://www.taxtmi.com/caselaws?id=770642 Calcutta HC set aside a GST demand order where authorities invoked Section 75(12) of WBGST Act, 2017 for recovery of dues based on return discrepancies. The court held that since petitioner's self-assessed tax under Section 37 was already included in returns under Section 39, Section 75(12) could not be invoked. The authorities should have proceeded under Sections 65, 66, 67, 73, or 74 instead. The consequential demand in Form GST DRC 07 for tax period 2020-21 was quashed. Petition disposed of. en-us Mon, 28 Apr 2025 00:00:00 +0530 Tue, 13 May 2025 11:32:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770642 Calcutta HC set aside a GST demand order where authorities invoked Section 75(12) of WBGST Act, 2017 for recovery of dues based on return discrepancies. The court held that since petitioner's self-assessed tax under Section 37 was already included in returns under Section 39, Section 75(12) could not be invoked. The authorities should have proceeded under Sections 65, 66, 67, 73, or 74 instead. The consequential demand in Form GST DRC 07 for tax period 2020-21 was quashed. Petition disposed of. Case-Laws GST Mon, 28 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770642