Separate GST Proceedings Under Sec 73 & 74 Valid, Double Demand
                     Separate GST Proceedings Under Sec 73 & 74 Valid, Double Demand Quashed
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 uphold
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