GST Adjudication Order Quashed for Not Specifying Hearing Date and Venue

Bratin Sikder Vs State of West Bengal & Ors. (Calcutta High Court) The petitioner, a sole proprietorship engaged in works contract and registered under the WBGST Act, challenged an adjudication order dated April 25, 2022 issued by the Assistant Commissioner of Revenue, State Tax, Alipurduar Zone. A show-cause notice (SCN) dated March 22, 2022 was issued alleging excess Input Tax Credit claimed in comparison to GSTR-2A for FY 2018-19. The petitioner replied, but the authority proceeded to confirm the demand under Section 73 without granting a personal hearing. The petitioner argued that no ...