Calcutta High Court Upholds Validity of GST Notices Served Online

Piku Saha Vs State of West Bengal & Ors (Calcutta High Court) Introduction: In the recent case of Piku Saha Vs State of West Bengal & Ors, the Calcutta High Court rendered a judgment addressing the validity of GST notices served online. The petitioner challenged an intimation of tax liability, a show cause notice, and a consequential bank attachment notice issued under section 74 of the West Bengal Goods and Services Tax Act, 2017. Detailed Analysis: The petitioner’s primary grievances revolved around the allegation that the authorities failed to verify returns under section 61 o...