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Personal Hearing Required When Adverse GST Assessment Order is Likely: Calcutta HC
Case Law Details
- Case Name
- Shailesh Kumar Jaiswal Vs Joint Commissioner of State Tax (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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Shailesh Kumar Jaiswal Vs Joint Commissioner of State Tax (Calcutta High Court)
the case of Shailesh Kumar Jaiswal Vs. Joint Commissioner of State Tax (Calcutta High Court), the petitioner challenged a GST demand order for the financial year 2022-2023, asserting that it was passed without granting the statutory right to a personal hearing. The petitioner was issued a summary show cause notice in FORM GST DRC-01, which contained a note “N.A.” in the personal hearing column, indicating that no opportunity for a personal hearing was provided. The petitioner contended that the adjudica...
