Calcutta HC to hear Adjudication Under GST for Denial of Seized Material Copies

Priti Builders Vs Deputy Commissioner of State Tax (Calcutta High Court) The writ petition before the Calcutta High Court challenges an adjudication order dated December 18, 2024 passed under Section 74 of the WBGST/CGST Acts. The petitioner alleged violation of natural justice, claiming that copies of seized documents and material stored in a CPU were not supplied, denying an effective opportunity to reply. The State contended that access was provided but not availed. The petitioner disputed this, stating access was limited to interrogation. The State sought time to take instructions. The mat...