High Court of Calcutta9 September 2026

Babita Sharma v. Assistant Commissioner of Revenue

For assesseeRemanded

WPA NO. 1633 OF 2026

The ruling in brief

Where order under Section 73 was passed post summary SCN without affording assessee personal hearing and without communicating date, time or venue, requirement of Section 75(4) was infringed, thus order was to be set aside with direction to adjudicate afresh upon deposit of 10 per cent of disputed tax amount as writ was filed belatedly

Provisions considered

Section 73, read with section 75(4), 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.

The ruling in brief

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Related rulings

Delhi High Court25 Sept 2026

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Babita Sharma v. Assistant Commissioner of Revenue

The ruling in brief

Provisions considered

Babita Sharma v. Assistant Commissioner of Revenue

The ruling in brief

Provisions considered

Read the full analysis

Jaiwanti v. Union of India

Hindalco Industries Ltd. v. Commissioner State Tax Chhatisgarh

Arup Datta v. State of West Bengal

Read the full analysis