HC quashes GST order for not providing mandatory Section 75(4) Personal Hearing

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 personal hearing section. Despite the statutory mandat...