Shree Shyam Dealcom Pvt. Ltd. & Anr. Vs The Assistant Commissioner of State Tax & Ors. (Calcutta High Court)
In Shree Shyam Dealcom Pvt. Ltd. & Anr. vs The Assistant Commissioner of State Tax & Ors., the Calcutta High Court set aside an order passed by the appellate authority under Section 107 of the CGST/WBGST Act, 2017. The appeal concerned the tax period from May to October 2018, and the appellate authority upheld the original order under Section 74(9) of the CGST Act, 2017. However, the petitioner argued that the appellate authority failed to provide reasons for its decision, especially since the appeal was decided on merits despite the petitioner’s non-appearance. The court found that the absence of reasoning violated principles of natural justice, making it difficult to understand the appellate authority’s conclusion. The court held that the order dated 25th January 2024 was unsustainable due to this lack of justification and remanded the case back for re-adjudication. The appellate authority was directed to provide the petitioners an opportunity to be heard and to decide the case on merits within eight weeks. The writ petition was disposed of with these observations and directions.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
