HC Quashes GST Assessment Order Due to Omission of Personal Hearing Details in SCN

Phuljhora Agro Plantation Private Limited & Anr. Vs Union of India & Ors. (Calcutta High Court)

The Calcutta High Court has quashed a GST assessment order issued against Phuljhora Agro Plantation Pvt. Ltd. under Section 73(9) of the West Bengal Goods and Services Tax Act, 2017. The petitioner was initially served with a show cause notice on August 8, 2023, which failed to specify the date, time, or venue for a personal hearing, despite suggesting that a hearing might be provided. The petitioner did not respond, and an assessment order confirming a tax deman

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