GST Adjudication Without Proof of Hearing Notice is Unsustainable: Calcutta HC

Maya Store & Anr. Vs Union of India & Ors. (Calcutta High Court) The writ petition challenged an Order-in-Original dated December 14, 2023, passed by the Proper Officer under Section 73 of the WBGST Act, 2017/CGST Act, 2017 for the tax period July 1, 2017 to March 31, 2018. The petitioners contended that the impugned order was passed without providing any opportunity of hearing, despite having adverse consequences. Upon calling for a report from the CGST authorities, an affidavit was filed stating that no physical letter for personal hearing had been issued. It was claimed that a date ...