High Court of Calcutta
Raju Sharma v. Assistant Commissioner of State Tax, Bureau of Investigation
WPA NO. 16100 OF 2026
The ruling in brief
Where penalty was imposed on sole proprietorship for alleged issuance of invoices without supply and availing ITC without receipt of goods, and request for cross-examination of persons whose statements formed basis of penalty was denied, such denial amounted to gross violation of principles of natural justice, warranting setting aside of impugned order and fresh adjudication with cross-examination opportunity
Provisions considered
Section 122, read with sections 75 and 136, of Central Goods and Services Tax Act, 2017/West Bengal Goods and Services Tax Act, 2017