Calcutta HC Quashes GST SCN for Not Considering Pre-SCN Reply

Jyoti Tar Products Private Limited & Anr. Vs Deputy Commissioner (Calcutta High Court)

In a recent ruling, the Calcutta High Court quashed a GST show-cause notice issued to Jyoti Tar Products Private Limited & Anr., emphasizing the need for tax authorities to consider pre-SCN replies before issuing further notices. The appeal, filed against an order dated 13th December 2024, challenged the show-cause notice under Section 74(1) of the CGST Act and W.

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