High Court of Calcutta
T. K. Logistics v. Assistant Commissioner of Revenue/WBGST, Government of West Bengal
For assesseeRemanded
WPA NO. 9623 OF 2024
The ruling in brief
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
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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