Calcutta HC orders GST authorities to grant a hearing before adjudication

AGP Enterprise Vs State of West Bengal & Anr. (Calcutta High Court) Calcutta High Court addressed a procedural lapse in the case of AGP Enterprise Vs State of West Bengal & Anr., involving a show-cause notice issued under the Goods and Services Tax (GST) Act, 2017. The petitioner challenged the proceedings on the ground that while a show-cause notice was issued on July 25, 2019, no subsequent opportunity of hearing was granted before adjudication. The respondent authorities acknowledged that no such notice of hearing had been provided after issuing the initial notice. The court, after ...