Calcutta HC Sets Aside GST Notices & Orders Due to Procedural Violations in Issuance

St. Xavier’s College Calcutta Alumni Association Vs. Deputy Commissioner of Revenue, CGST and Others (Calcutta High Court) Calcutta High Court recently adjudicated the case of St. Xavier’s College Calcutta Alumni Association Vs Deputy Commissioner of Revenue CGST and Ors, addressing the procedural irregularities in GST notice communication. The petitioner, a charitable institution comprising alumni of St. Xavier’s College, Kolkata, challenged an intimation of liability dated May 18, 2023, a Show Cause Notice dated June 9, 2023, and an order dated July 12, 2023. These document...