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GST Act mandates Personal Hearing if adverse decision is contemplated
Case Law Details
- Case Name
- Jayanta Ghosh and Ors. Vs State of West Bengal and Ors. (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Calcutta High Court
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Jayanta Ghosh and Ors. Vs State of West Bengal and Ors. (Calcutta High Court)
Introduction: In a landmark ruling, the Calcutta High Court has underscored the importance of granting a personal hearing (PH) at the adjudication stage in tax disputes, specifically within the context of the Goods and Services Tax (GST) proceedings. The case of Jayanta Ghosh and Ors. Vs State of West Bengal and Ors. delves into the procedural nuances and the adherence to the principles of natural justice in the context of GST appeals. This article aims to dissect the judgment, focusing on the criter...
Author Info
very much helpful for a professional