HC quashes attachment order over improper service of SCN & order

Sukumar Kundu Vs Union of India & Ors. (Calcutta High Court) The Calcutta High Court recently ruled on the case of Sukumar Kundu Vs Union of India & Ors., addressing critical issues concerning the service of show cause notices under the GST Act. 1. Case Background The petitioner, Sukumar Kundu, challenged a show cause notice dated 26th July 2023 issued under Section 73 of the WBGST/CGST Act, 2017, for the tax period from July 2017 to March 2018. Additionally, Kundu contested the adjudication order dated 28th August 2023 issued under Section 73(9) and a notice under Section 79(1)(c) dat...