Consultant’s Failure to Inform of GST SCN: Calcutta HC Sets Aside Order & directs Reconsideration

Essel Kitchenware Limited & Anr. Vs Joint Commissioner of State Tax (Calcutta High Court) In the case of Essel Kitchenware Limited & Anr. vs. Joint Commissioner of State Tax, the Calcutta High Court addressed a dispute involving a GST order under Section 73(9) of the CGST Act, 2017. The petitioners argued that they were unaware of a show cause notice (SCN) issued in March 2023 due to their consultant’s failure to inform them. The consultant had uploaded the SCN on the GST portal but did not convey this to the petitioners before leaving the job. As a result, the petitioners missed...