Calcutta High Court Sets Aside GST Order Due to Improper Notice

Steiner India Limited Vs Union of India & Ors. (Calcutta High Court) The petitioner is a registered dealer. It made application for change of registered email address. The same was accepted. The show cause notice (DRC-01) was issued proposing recovery of ITC on the ground that supplier has not paid tax. The petitioner filed a reply. However, ex-parte order was passed, without considering the reply. The same was challenged in writ petition. The Hon’ble Calcutta High Court allowed the writ petition and set aside the impugned order. It held: (i) show cause notice and notice for personal hea...