GST DRC-01 passed without considering reply: HC Set-aside the SCN

Eden Real Estates Pvt Ltd & Anr Vs Senior Joint Commissioner of Revenue (Calcutta High Court)

In a landmark judgment, the Calcutta High Court has provided relief to Eden Real Estates Pvt Ltd & Anr in their legal battle against the Senior Joint Commissioner of Revenue. The case, centered on the contention of procedural impropriety in the issuance of a GST show-cause notice (GST DRC-01), underscores the Court’s commitment to upholding the principles of natural justice.

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