Case Law Details
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.
Background: Eden Real Estates Pvt Ltd challenged the GST DRC-01 notice dated 29th December 2023, arguing it was issued in contravention of the principles of natural justice. The petitioner’s main grievance was that their detailed reply to a pre-show cause notice was outright ignored by the WBGST authority, leading to the issuance of the show-cause notice without due consideration.
Legal Proceedings: The Court heard arguments from both sides, with the petitioner’s counsel presenting the ignored reply as critical evidence of procedural overlook. The respondent’s inability to demonstrate the consideration of the petitioner’s reply before issuing the show-cause notice further weakened the authority’s stance.
Judgment: Recognizing the oversight, the Calcutta High Court set aside the impugned show-cause notice, remanding the case back to the GST authority. The Court ordered a fresh review of the petitioner’s case, emphasizing the need for a detailed examination of the reply and granting an opportunity for a hearing.
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