Income Tax 12 October 2026
Calcutta HC Halts ₹6.21 Cr GST Demand Under Section 74
The Calcutta High Court has stayed coercive action on a consolidated GST demand of ₹6.21 crore filed under section 74, refusing to entertain the demand. The petitioner relied on the precedent set by State Bank of India v. Commercial CGST & CE, prompting the court to issue a stay and protect the assessee from immediate recovery measures.
The Calcutta High Court has refused to entertain a consolidated GST demand of ₹6.21 crore under section 74, staying any coercive action against the assessee.
- Petitioner cited the State Bank of India v. Commercial CGST & CE judgment.
- Court issued a stay, preventing immediate recovery measures.
Read the full order here.
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