Calcutta HC Stayed GST Final Intimation for Jurisdiction & Procedural Lapses

Chatterjee Constructions Vs State of West Bengal & Ors. (Calcutta High Court) The Calcutta High Court considered a writ petition challenging a final intimation dated 18 March 2021 issued by the Assistant Commissioner, State Tax, Bureau of Investigation (South Bengal). The petitioner assailed the notice on grounds of lack of jurisdiction and non-compliance with statutory requirements under Section 61 read with Rule 99 of the West Bengal GST Acts and Rules, as well as Sections 73, 74, and 75 of the West Bengal GST Act, 2017. At the hearing, counsel for the respondents was unable to contradic...