No Proper Notice Service via Portal violates Natural Justice: GST Assessment Set Aside

Ram Kumar Sinhal Vs State of West Bengal and Others (Calcutta High Court) Calcutta High Court, in the case of Ram Kumar Sinhal Vs State of West Bengal and Others, overturned a Single Judge’s decision, quashing an assessment order and an appellate authority’s dismissal of an appeal, both based on a perceived delay. The appellant, a partnership firm, had challenged an ex parte assessment under the West Bengal Goods and Services Tax Act, 2017, arguing violations of natural justice and improper communication of notices. The initial assessment fixed a liability of Rs. 17,79,242/-, foll...