Calcutta HC Set Aside GST Appeal Order for Penalty Enhancement Without Hearing

Chatterjee Concern Vs  State of West Bengal & Ors. (Calcutta High Court) The Calcutta High Court considered a writ petition challenging an appellate order dated May 9, 2024 passed under Section 107 of the West Bengal Goods and Services Tax Act, 2017 / Central Goods and Services Tax Act, 2017. The appellate order had dismissed, ex-parte, the petitioner’s appeal against an adjudication order dated March 25, 2023 issued under Section 73 of the Act, by which the petitioner was held liable for excess claim of input tax credit along with interest and penalty. The appeal before the appellate a...