High Court of Calcutta
Tahir Khan v. Assistant Commissioner of Revenue/WBGST, Government of West Bengal
WPA NO. 9627 OF 2024
The ruling in brief
Where SCN and adjudication order were uploaded under 'Additional Notices and Orders' tab of GST portal without separate intimation and petitioner was not afforded personal hearing, petitioner could not reply, resulting in violation of natural justice and necessitating quashing of impugned order with direction to provide opportunity of personal hearing and pass a fresh speaking order
Provisions considered
Section 169, read with section 75, of Central Goods and Services Tax Act, 2017/West Bengal Goods and Services Tax Act, 2017
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