High Court of Calcutta
Sanat Kumar Hazra v. Assistant Commissioner, State Tax, Howrah and Kadamtala Charge
WPA NO. 27554 OF 2025
The ruling in brief
Where an ex parte order under Section 74 was uploaded under a wrong portal tab and thus, escaped assessee’s notice,impugned order was to be set aside and opportunity to contest SCN was granted subject to deposit of Rs. 1 lakh towards disputed tax
Provisions considered
Section 74, read with section 75, of Central Goods and Services Tax Act, 2017/West Bengal Goods and Services Tax Act, 2017
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