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GST Order Cannot Go Beyond SCN; Statutory Breach Not Technical: Calcutta HC
Case Law Details
- Case Name
- Vedant Road Carriers Pvt. Ltd. & Anr. Vs Assistant Commissioner of West Bengal State Tax (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Calcutta High Court
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Vedant Road Carriers Pvt. Ltd. & Anr. Vs Assistant Commissioner of West Bengal State Tax (Calcutta High Court)
The Calcutta High Court examined the legality of a GST adjudication order dated May 17, 2023 passed under Section 73 of the WBGST/CGST Acts, 2017, and an appellate order dated April 25, 2025 passed under Section 107, both challenged in the present writ petition. The dispute arose from six show cause notices issued on March 15, 2023, alleging that the petitioner, a goods transport agency, had declared outward turnover in Form GSTR-3B for multiple financial years which was allegedly...
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