Calcutta HC directs Consideration of GST Appeal Delay Condonation Citing COVID-19

Mecel Construction Vs Assistant Commissioner (Calcutta High Court) Calcutta High Court addressed a petition challenging the freezing of a taxpayer’s bank account due to non-response to a GST adjudication notice during the COVID-19 pandemic. The petitioner argued that the Show Cause Notice, issued on October 21, 2021, could not be responded to due to pandemic-related difficulties. Subsequently, an adjudication order was passed on January 24, 2023, which the petitioner claimed was not communicated. The petitioner only became aware of it when their bank account was frozen. Upon learning of the ...