Calcutta HC Set Aside GST Demand Due to Non-Supply of Seized Records & Hearing Lapse

Priti Builders Vs Deputy Commissioner of State Tax (Calcutta High Court) The writ petition challenged an order dated December 18, 2024 passed under Section 74 of the West Bengal Goods and Services Tax Act, 2017 / Central Goods and Services Tax Act, 2017. The petitioner contended that a search and seizure operation was conducted at its principal place of business on January 25, 2024, during which documents, books of accounts, and the CPU of its computer were seized. An intimation under Section 74(5) alleging short payment of tax on outward supply due to suppression was issued on March 18, 2024....