Appellate Authority Can’t Enhance GST Demand Without Prior Notice: Calcutta HC

Lakshmi Narayan Shah Vs State of West Bengal & ors. (Calcutta High Court)

The writ petition challenged an appellate order dated December 19, 2024 passed under Section 107 of the West Bengal GST Act/CGST Act, 2017, which modified an earlier adjudication order issued under Section 73. The dispute originated from a show cause notice dated May 17, 2023 alleging discrepancies in GST returns for the period July 2017 to March 2018. The petitioner did not respond to the notice, stating that it was uploaded only under the “Additional Notices and Orders” tab on the GST portal and was

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