HC Sets Aside GST Order, Remands for Merit Adjudication & Lifts Bank Account Attachment

Ajit Kumar Bothra Vs Assistant Commissioner of State Tax & Ors. (Calcutta High Court)

Calcutta High Court has remanded a Goods and Services Tax (GST) appeal filed by Ajit Kumar Bothra, setting aside the appellate authority’s order that dismissed the appeal solely on the grounds of limitation without adjudicating its merits. The court emphasized that the absence of a personal hearing opportunity for the petitioner, coupled with the existing statutory scheme for appeals, warranted a fresh consideration of the matter.

The petitioner had challenged an order dated Janua

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