Case Law Details
Case Name : Soumyendu Bikash Jana Vs Union of India & Ors. (Calcutta High Court)
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Courts :
All High Courts Calcutta High Court
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Soumyendu Bikash Jana Vs Union of India & Ors. (Calcutta High Court)
In the case of Soumyendu Bikash Jana vs. Union of India & Ors., the Calcutta High Court addressed a procedural lapse in GST adjudication. The petitioner challenged an order passed by the adjudicating authority without being granted a mandatory personal hearing, as required under Section 75(4) of the WBGST/CGST Act, 2017. The petitioner argued that the show cause notice issued for the financial year 2017-18 (in Form GST DRC-01) included “N.A.” under the
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