2024 (8) TMI 1260

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....ptak Sanyal ORDER 1. Mr. Majumdar, learned advocate appearing on behalf of the petitioner would submit that although a determination had been made by the State respondents under Section 73 of the CGST/WBGST Act, 2017 for the tax period February, 2018 to March, 2018, prior to filing of the writ petition a major part of the tax liability to the extent of Rs.1,73,174/- had already been recovered f....

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....1, for the financial years 2017-18, 2018-19, 2019-20 and 2020-21. By drawing attention of this Court to the order passed under Section 73 of the said Act he would submit that since, the return in this case was filed under Section 39 of the said Act on 31st July, 2019, the interest including penalty had been imposed on the petitioner. He would further submit that in the light of the aforesaid amend....

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....ner's electronic credit ledger, I am of the view that notice in Form GSTDRC-13 attaching petitioner's bank account dated 27th December, 2022, cannot be continued any further, the same is accordingly quashed. 5. The proper officer is directed to take a fresh decision in the matter and communicate the same to the petitioner by passing a reasoned order after giving an opportunity of hearing to the p....