GST Assessment Quashed as SCN Not Properly Served on Portal: Calcutta HC

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...