GST Adjudication Nullified by Calcutta HC Due to Inadequate Show Cause Notice

Khokan Motors Works Private Limited Vs Senior Joint Commissioner of State Tax (Calcutta High Court) The Calcutta High Court, in the case of Khokan Motors Works (P.) Ltd Vs Senior Joint Commissioner of State Tax, addressed a challenge by the petitioner, Khokan Motors, against an adjudication order, a subsequent appellate order, and a consequential demand notice issued by the State Tax authorities under the CGST and WBGST Acts. The core issue before the court was the violation of the principle of natural justice during the initial stages of the tax evasion proceedings. Factual Background The pr...