Confusing SCN Dates Deny Effective Hearing; HC Quashes Order

Cosmopolitan Solar Energizer Vs State of West Bengal & Ors. (Calcutta High Court) Summary: The Calcutta High Court heard a writ petition under Article 226 challenging an order dated August 22, 2024, passed by the Assistant Commissioner, State Tax, Jalpaiguri Charge, under Section 73(9) of the West Bengal Goods and Services Tax Act, 2017 (WBGST Act). The petitioner, engaged in the business of solar panel installation, had received a show-cause notice dated May 16, 2024, under Section 73(1) of the WBGST Act. The notice alleged discrepancies in the petitioner’s GSTR-3B filings vis-à-vis GS...