Separate GST Proceedings Under Sec 73 & 74 Valid, Double Demand Quashed

Sayan Biswas Vs Deputy Commissioner of Revenue (Calcutta High Court) The Calcutta High Court, in the case of Sayan Biswas vs. Deputy Commissioner of Revenue, has delivered a judgment clarifying the application of Sections 73 and 74 of the West Bengal Goods and Services Tax (WBGST) / Central Goods and Services Tax (CGST) Act, 2017. The court’s ruling, while upholding the distinct nature of notices issued under these sections, quashed a specific demand related to Input Tax Credit (ITC) that had been previously adjudicated. The petitioner, Sayan Biswas, engaged in the retail of ferrous wast...