2025 (5) TMI 989

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....es : Mr. Kaushik Dey and Mr. Kaustuv K. Maiti For the Union of India : Mr. P. K. Bhowmik, Mr. Soumen Bhattacharjee, Mr. Ankan Das and Ms. Shradhya Ghosh ORDER 1. Challenging show cause issued in Form GST DRC 1 dated 2nd August, 2024 under Section 74 of the Central/West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the "said Act"), the instant writ petition has been filed. ....