Calcutta HC Orders Fresh GST Notice for Lack of specific reasoning

Eastland Switchgears Pvt. Ltd. & Anr Vs Assistant Commissioner of Revenue (Calcutta High Court) Calcutta High Court has intervened in a GST dispute, directing the issuance of a fresh show-cause notice to Eastland Switchgears Pvt. Ltd. The case arose from a discrepancy memo and subsequent final audit report concerning a mismatch between GSTR 9 and GSTR 1 filings. The appellant had challenged the initial show-cause notice issued under Section 73 of the CGST Act, arguing that it lacked specific reasoning and failed to adequately address their replies to the audit findings. The court observed ...