Calcutta HC Declines Writ Petition, Cites Appeal Mechanism Under Section 107 CGST Act

S. N. Tiwari Vs Union of India and Others (Calcutta High Court)

Calcutta High Court, in S. N. Tiwari vs. Union of India & Others, dismissed a writ petition challenging an order passed by the Superintendent (Range-III), Andaman and Nicobar Division, Haldia CGST & CX Commissionerate on December 7, 2023. The petitioner argued that the show cause notice (SCN) was improperly served and contested that while the notice was issued under Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act), the order was passed under both Sections 73 and 74. Additionally, c

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