Calcutta HC Quashed GST Adjudication as Notices Uploaded in Wrong Portal Tab

Birla Brothers Private Limited And Another Vs Deputy Commissioner of Revenue (Calcutta High Court) The Calcutta High Court examined a writ petition challenging an adjudication order dated March 6, 2023 passed under Section 73 of the West Bengal GST Act / Central GST Act, 2017. By the impugned order, the petitioners were held liable to pay tax, interest, and penalty. The principal grievance raised by the petitioners was that the impugned order had been passed in gross violation of the principles of natural justice. The petitioners contended that all notices relating to the proceedings under Sec...