Mechanical Dismissal of GST Appeal: Calcutta HC Directs Fair Hearing

Rashtriya Ispat Nigam Limited Vs State of West Benal & Ors. (Calcutta High Court) Calcutta High Court addressed a writ petition by Rashtriya Ispat Nigam Limited (RINL), a central public sector undertaking, challenging the rejection of its GST appeal on grounds of limitation. RINL contended that the appellate authority dismissed its appeal without considering the merits, thereby violating principles of natural justice. The dispute originated from a mismatch in GST returns for July 2017–March 2018, leading to a demand notice for tax dues. However, the notices were uploaded solely on the GS...