High Court of Calcutta9 July 2026

Rajat Dalmia v. Assistant Commissioner of Revenue

For assessee

W.P.A. NO. 1031 OF 2026

The ruling in brief

Where proceedings under West Bengal GST Act were initiated by issuing Form GST DRC-01 omitting date, time, and venue for personal hearing and marking those as 'not applicable', thus denying petitioner an opportunity of hearing, entire assessment and demands founded on such defective show cause notice were vitiated and required to be set aside, with liberty for fresh proceedings after granting proper hearing

Provisions considered

Section 73, read with Section 75 of Central Goods and Services Tax Act, 2017/West Bengal Goods and Services Tax Act, 2017 - Rule 142 of Central Goods and Services Tax Rules, 2017/West Bengal Goods and Services Tax Rules, 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 Court29 Sept 2026

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Rajat Dalmia v. Assistant Commissioner of Revenue

The ruling in brief

Provisions considered

Rajat Dalmia v. Assistant Commissioner of Revenue

The ruling in brief

Provisions considered

Read the full analysis

Dhruv Medicos (P.) Ltd. v. Deputy Commissioner

Jaiwanti v. Union of India

Hindalco Industries Ltd. v. Commissioner State Tax Chhatisgarh

Read the full analysis