Absence of a specified date, time, or venue for personal hearing in notice renders order unsustainable

Goutam Bhowmik Vs State of West Bengal & Ors. (Calcutta High Court, Circuit Bench at Jalpaiguri) Introduction: In a recent legal development, Goutam Bhowmik secured a significant victory against the State of West Bengal, as the Calcutta High Court set aside an unjust tax assessment order dated 25.03.2021. The appellant, engaged in the trade of Timber, had filed a writ petition, WPA 1866 of 2023, challenging the order passed under Section 73 of the WBGST/CGST Act, 2017, for the tax period spanning April 2018 to March 2019. Background: The appellant contended that the assessment order was fl...