High Court of Calcutta31 July 2026

Sagar Ghosh v. Deputy Commissioner, State GST

For assesseeRemanded

W.P.A. NO. 1197 OF 2026

The ruling in brief

Where assessee challenged adjudication, appellate order and recovery proceedings on pure jurisdictional grounds such as competence and absence of cross-empowerment, and such questions involved no disputed facts but raised legal issues, writ petition was maintainable despite existence of an alternate remedy and matter was to be remanded to adjudicating authority for decision on jurisdictional issue first

Provisions considered

CGST S.74

Section 74 of Central Goods and Services Tax Act, 2017/West Bengal Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

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Dhruv Medicos (P.) Ltd. v. Deputy Commissioner

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Sagar Ghosh v. Deputy Commissioner, State GST

The ruling in brief

Provisions considered

Sagar Ghosh v. Deputy Commissioner, State GST

The ruling in brief

Provisions considered

Read the full analysis

Read the full analysis

Dhruv Medicos (P.) Ltd. v. Deputy Commissioner

Jaiwanti v. Union of India

Shivtara Developers v. State of Uttarakhand

Dhruv Medicos (P.) Ltd. v. Deputy Commissioner

Jaiwanti v. Union of India

Shivtara Developers v. State of Uttarakhand