GST
TRT-2025-
Madras High Court
Date:-01-01-70
In:-
Issue Favourable to Tax Payer ?:-
Parties - Kakali Saha Vs State of West Bengal & Ors.
Key Pointers:
- The petitioner, KAKALI SAHA has challenged the notice dated 3rd August, 2022 under Section 74 of the WBGST Act relating to the financial year 2017-18, on the ground that it was issued in the name of a deceased person, despite the fact that the concerned authority was informed about the same before the issuance of the notice.
- After considering the submissions made by the parties and the record of the case, the Court has quashed the impugned order on the ground that it was issued in the name of a dead person.
- However, the respondent authority is free to initiate fresh proceedings and issue a notice in accordance with the law.
GST return filing dates, GST compliance reqvuirements, GST audit and assessments, GST e-invoicing implementation, GST annual return filing, GST late fee waiver, GST invoice format changes, GST council meeting updates, GST refunds and payments, GST input tax credit rules
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