Calcutta HC Set Aside GST Adjudication Order for Travelling Beyond Section 75(7) SCN

Duakem Pharma Pvt. Ltd. & Anr. Vs Deputy Commissioner of Revenue & Ors. (Calcutta High Court) In Duakem Pharma Pvt. Ltd. & Anr. v. Deputy Commissioner of Revenue & Ors., the Calcutta High Court set aside an adjudication order passed under Section 74 of the CGST/WBGST Act on the ground that it travelled beyond the show cause notice, thereby violating Section 75(7) of the CGST Act. The show cause notice dated November 11, 2024 alleged that input tax credit (ITC) was reversible in proportion to exempt supply. However, in the adjudication order dated February 24, 2025, the Proper O...