Upendra Mahato Vs Union of India and Ors. (Calcutta High Court)
Calcutta HC Orders Re-Adjudication of GST Case; Calcutta High Court remands GST case due to unconsidered taxpayer reply. Court emphasizes fair hearing, directs fresh adjudication and personal hearing for appellant; Calcutta High Court Remands GST Case for Fresh Adjudication.
In a significant ruling, the Calcutta High Court, in the case of Upendra Mahato Vs Union of India and Ors., has set aside a previous order of a Single Bench and remanded a Goods and Services Tax (GST) matter back to the adjudicating authority for fresh consideration. The court found that the appellant, Upendra Mahato, was not afforded an adequate opportunity to present his case.
The dispute originated from a show cause notice dated September 8, 2023, followed by an order in original dated December 14, 2023, and a subsequent rejection of a rectification application on November 21, 2024. The appellant had challenged these actions, arguing a lack of proper consideration of his submissions.
A key point of contention was the timing of the appellant’s reply. While the order in original was dated December 14, 2023, it was uploaded to the GST portal only on December 20, 2023. Crucially, the appellant had submitted a reply dated December 15, 2023, which was available with the assessing officer before the order was officially uploaded. However, this reply was not considered in the original adjudication, which stated that no reply had been filed and no personal hearing attended.
