Calcutta HC Declines to Quash GST SCN as Adjudication Not Yet Commenced

ISC Processors Private Limited Vs Superintendent (Calcutta High Court) The Calcutta High Court disposed of a writ petition challenging a show cause notice dated 10.03.2026 issued under the Central Goods and Services Tax Act, 2017. The principal issue before the Court was whether the show cause notice should be quashed at the threshold on the ground that the proposed demand was based solely on the allegation that the supplier was non-existent, without appreciating the scope of the statutory provisions or conducting a proper enquiry. The petitioner challenged the legality, validity, and sustaina...