Delay in GST Appeal; Natural Justice Breach Leads to Remand for Fresh Adjudication

Nanda Kishor Saha Vs Union of India & Ors (Calcutta High Court)

Calcutta High Court has set aside a Goods and Services Tax (GST) order and a subsequent appellate rejection, directing a re-adjudication of the matter after finding that the taxpayer’s response to a show cause notice was not considered by tax authorities, despite being filed before the final order was issued. The ruling came in the case of Nanda Kishor Saha vs. Union of India & Ors.

The petitioner, Nanda Kishor Saha, had challenged an order dated December 14, 2023, passed un

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