GST Update

Desk of CA. Praveen Sharma – 1134 Series (CAPS) 

 Calcutta High Court IN THE CASE OF M/s. Future Associates & Anr. v. Senior Joint Commissioner of Revenue, Alipore Charge & Ors.

M/s. Future Associates & Anr. v. Senior Joint Commissioner of Revenue, Alipore Charge & Ors.

Outcome: Procedural directions; no final decision on tax liability.

Original challenge: The petitions questioned a show-cause notice dated 19 May 2025, involving approximately ?8 crore.

Subsequent adjudication: During writ pendency, Revenue passed a final order under Section 73 on 31 July 2026.

 Interim application: The petitioners filed an application to bring that adjudication order on record.

Amendment necessary: The Court observed that subsequent events required amendment of the writ petition; an entirely new case could not simply be introduced.

Appeal remedy unavailed: The Court noted that the statutory appeal route and associated mandatory deposit had not been pursued.

 No automatic stay: Mere pendency of a writ petition does not stay recovery or prevent authorities from recovering dues.

Recovery report directed: Revenue must report the recovery steps taken pursuant to the 31 July 2026 order.

 Further consideration: The matters were directed to appear before the Regular Bench; the order did not finally uphold or cancel the demand. 

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Best Regards,

CA Praveen Sharma

Mob. No. +91-98715 30610