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GST Assessment Quashed as SCN Not Properly Served on Portal: Calcutta HC
Case Law Details
- Case Name
- Phuljhora Agro Plantation Pvt. Ltd. & Anr. Vs The Union of India & Ors. (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Calcutta High Court
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Phuljhora Agro Plantation Pvt. Ltd. & Anr. Vs The Union of India & Ors. (Calcutta High Court)
The petitioners challenged the legality of an ex parte order dated 02.11.2023 passed under Section 74 of the GST Act, raising a tax demand including penalty of ₹5,26,832 for the period July 27, 2017 to March 2019 (financial year 2017-2018). The show cause-cum-demand notice dated 19.05.2023 was issued without prior notice in Form GST ASMT-10 under Section 61 and without granting adjournment, allegedly contrary to Section 75(5) of the Act.
The petitioners contended that no opportunity of heari...
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