GST Audit Settled, ASMT-12 Issued; SCN Ignored Reply—Order Set Aside

Snehashis Dutta Vs Union of India $ Ors. (Calcutta High Court)

Audit Settled u/s 65(6); ASMT-12 Issued; SCN Ignored Reply; Adjudication Order Set Aside for Fresh Decision

The Calcutta High Court has set aside an order dated December 14, 2023, issued by a Goods and Services Tax (GST) proper officer against Snehashis Dutta, concerning the tax period from April 1, 2017, to March 31, 2018. The petitioner challenged the order under Section 73 of the WBGST/CGST Act, 2017, arguing that the officer ignored his reply to a show-cause notice.

During proceedings,

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