High Courts
Rulings of the High Court of Calcutta, newest first.
6 rulings found
Calcutta High Court
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
Calcutta High Court
Where adjudication order and SCN demanding tax, interest and penalty were uploaded only under portal tab 'Additional Notice and Orders' without separate intimation and showed 'NA' against personal hearing, petitioner remained unaware and could not reply, leading to breach of natural justice and quashing of order in original with matter remanded for hearing
Calcutta High Court
Where a single composite show cause notice under section 74 read with section 122 covered multiple financial years and was followed by year-wise DRC-01 summaries and demand order, issuance of such composite notice was beyond jurisdiction under CGST Act, making entire proceedings including demand order and DRC-01 summaries void and same were to be quashed
Calcutta High Court
Where pre-SCN, SCN, reminders and adjudication order were only uploaded under 'Additional notices and orders' tab and not in main 'Notices/Orders' tab, and personal hearing was fixed before expiry of reply period, communication was not legally adequate and denial of effective hearing violated principles of natural justice, thus, ex parte adjudication order was to be set aside and fresh order was to passed after affording hearing opportunity
Calcutta High Court
Where adjudication order and related notices were uploaded only under portal tab 'Additional Notices and Orders' resulting in petitioner being unaware and not given effective hearing, action of recovery from Electronic Credit Ledger and subsequent orders amounted to violation of natural justice, so all such orders and recovery notices were quashed and matter was remitted for fresh hearing
Calcutta High Court
Where ex parte assessment and appellate orders arose due to statutory notices and orders uploaded only in 'Additional Notices/Orders' tab by incorrect tabulation, and GSTN was aware of such glitch, petitioner could not be held liable for ex-parte assessment, thus, assessment as well as appellate orders were unsustainable for breach of natural justice and both orders were to be set aside with liberty to revenue to issue fresh notice