Calcutta HC Set Aside GST Appellate Order as Authority Failed to Independently Examine Grounds of Appeal

Fratelli Vineyards Limited Vs State of West Bengal & Ors. (Calcutta High Court) The Calcutta High Court examined a writ petition challenging an appellate order dated 17 June 2025 passed under Section 107 of the WBGST Act, 2017 and the CGST Act, 2017. The dispute arose from an adjudication order dated 3 April 2024 issued under Section 73 of the GST law for the tax period April 2018 to March 2019. Through the adjudication order, the petitioner was held liable to pay tax on four grounds: short payment of outward tax, short payment of tax on inward supply under reverse charge mechanism (RCM), ...