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

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