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 waste and scrap, and remelting scrap ingots, challenged an order dated July 19, 2024, issued under Section 73 of the GST Act. The core of the petitioner’s argument rested on two main points: first, that a notice under Section 73 could not be issued for a period already covered by an order under Section 74; and second, that certain demands in the Section 73 notice were vague or had already been addressed in prior proceedings.
Background of the Case
Proceedings against the petitioner initially commenced under Section 74 of the GST Act for the tax period April 2019 to March 2020. This resulted in an order dated October 20, 2022, after the petitioner made a voluntary payment. The petitioner subsequently filed an appeal under Section 107 of the Act, which was rejected on December 27, 2023. The petitioner stated that this appellate order had not been further challenged due to the non-constitution of the Appellate Tribunal.
