GST Order Set Aside Due to Lack of Personal Hearing at Adjudication Stage

Laxmidhan Stores and Anr. Vs State of West Bengal and Ors. (Calcutta High Court) The Calcutta High Court adjudicated a writ petition challenging an appellate order dated October 30, 2023, which had affirmed an adjudication order dated March 27, 2023 passed under Section 74 of the West Bengal Goods and Services Tax Act, 2017. The dispute arose from a show cause notice issued to the petitioner on June 3, 2022, alleging wrongful availment of input tax credit amounting to Rs. 3,06,247.50 for transactions with a supplier that was later found to be non-existent and whose GST registration had been ca...