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.B.G.S.T. Act, 2017. The notice was issued after the appellants had been informed through an intimation dated 10th July 2024 that they had c...