Calcutta HC Upholds Taxpayer Rights Against Departmental Delay in GST Proceedings

Synthroma Laboratories Vs State of West Bengal & Ors. (Calcutta High Court) A Landmark Ruling for Timely Compliance and Statutory Benefits In a significant decision, the Calcutta High Court, in the case of SYNTHROMA LABORATORIES vs. THE STATE OF WEST BENGAL & ORS. (Vide WPA 4149 of 2025 dated 30.06.2025), has firmly asserted that departmental delay or inaction on pre-show cause notices (pre-SCNs) cannot be allowed to undermine statutory benefits available to taxpayers, particularly under beneficial schemes like Section 128A of the GST Act. This ruling underscores the critical responsib...