HC Quashes GST Order Passed Without Hearing & Without Considering Reply

Prosanta Kumar Saha Vs Union of India & Ors. (Calcutta High Court) The Calcutta High Court, in the case of Prosanta Kumar Saha Vs. Union of India & Ors., addressed a challenge to an order issued on December 14, 2023, by a proper officer under Section 73 of the WBGST/CGST Act, 2017, pertaining to the tax period from July 1, 2017, to March 31, 2018. The petitioner contested this order, leading to the writ petition. During the proceedings, the respondents’ legal representative informed the court that the petitioner had not been granted an opportunity for a personal hearing, a requir...