Calcutta HC Orders Appellate Authority to Issue Reasoned GST Order on Merits

Madhusudan Banik Vs State of West Bengal & Ors. (Calcutta High Court) In the case of Madhusudan Banik Vs State of West Bengal & Ors., the Calcutta High Court addressed procedural issues in a GST-related appeal. The appellant, Madhusudan Banik, had challenged the Additional Commissioner of Revenue’s decision, which affirmed an adjudication order for the financial year 2018-19 under Section 73(9) of the WBGST Act, 2017. The court noted that the appellant failed to respond to the initial show-cause notice and did not participate in the adjudication process. Although the appellant fi...