GST Recovery Stayed Pending Rectification Application After Natural Justice Plea

Tirupati Traders & Anr. Vs Union of India & Ors. (Calcutta High Court) The Calcutta High Court disposed of a writ petition challenging an adjudication order dated December 12, 2023 passed under Section 73 of the WBGST Act, 2017/CGST Act, 2017. The petitioners alleged that the order was passed in gross violation of the principles of natural justice, contending that their reply to the show-cause notice was not considered and that no opportunity of personal hearing was granted. It was further submitted that the adjudication order applied an incorrect provision of law, for which the petiti...