GST Appeal Rejected Without Considering Evidence Set Aside as Perverse

Soumyendu Bikash Jana Vs State of West Bengal & Ors. (Calcutta High Court)  The Calcutta High Court set aside an appellate order rejecting a GST appeal and remanded the matter for fresh consideration, holding that the appellate authority failed to consider material documents on record. The writ petition challenged an order dated July 18, 2025 passed under Section 107 of the WBGST Act, 2017/CGST Act, 2017, which dismissed the petitioner’s appeal against an adjudication order dated April 28, 2024 under Section 73 of the Act. The proceedings originated from a show cause notice dated Decemb...