Case Law Details
Probir Ghosh Vs State of West Bengal & Ors. (Calcutta High Court)
The case of Probir Ghosh versus the State of West Bengal and others, adjudicated by the Calcutta High Court, revolves around procedural issues related to the service and notification of GST-related notices. Probir Ghosh, the petitioner, challenged several notices and an order under the West Bengal Goods and Services Tax (WBGST) Act, 2017.
Factual Background
The Court retained an affidavit of service filed by the petitioner as part of the court record. The petitioner challenged a pre-show cause notice dated November 22, 2022, a show cause notice dated March 31, 2023, for the financial period 2017-18, and an order dated June 16, 2023, issued by the third respondent.
Petitioner’s Arguments
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