Calcutta HC set aside Show Cause Notice issued Without Due Application of mind

Diamond Beverages Private Limited Vs Assistant Commissioner of CGST & CX (Calcutta High Court) Calcutta High Court sets aside show cause notice in Diamond Beverages case, emphasizing the necessity of thorough examination and due application of mind. The recent judgment by the Calcutta High Court in the case of M/s. Diamond Beverages (P.) Ltd. v. Assistant Commissioner of CGST & CX [M.A.T. No. 1948 of 2023 and I.A. No. CAN of 2023 dated December 15, 2023] has brought attention to the necessity of a thorough application of mind in issuing Show Cause Notices (SCNs). The court’s obse...