Summary of the Judgment Case: M. M. Motors & Anr. vs. The Senior Joint Commissioner of Revenue, Berhampore Circle, WBGST & Ors.Court: High Court at CalcuttaCase No.: WPA 8929 of 2025Judge: Hon’ble Justice Raja Basu ChowdhuryJudgment Date: 13 July 2026 Background The petitioners challenged an adjudication order passed under Section 73 of the CGST/WBGST Act,Continue reading “Issuance vs. Service under Section 73 of the CGST Act: A Comprehensive Analysis of the Calcutta High Court’s Decision in M. M. Motors & Anr. v. Senior Joint Commissioner of Revenue (2026)”