Calcutta HC quashes SCN under GST Lacking Date, Time and Venue

Takkra Engineering Enterprise Vs Commissioner of State Tax Government (Calcutta High Court)

In the case of Takkra Engineering Enterprise Vs Commissioner of State Tax, the Calcutta High Court dealt with an appeal concerning a Show Cause Notice (SCN) issued by the tax authorities. The appellants challenged the validity of the SCN, arguing that it did not specify the date, time, or venue for a personal hearing, which is a mandatory requirement. The initial writ petition was dismissed due to the appellants’ failure to respond to previous notices and a significant delay in filing

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