Non-Consideration of Reply & ill-health impact: Calcutta HC Directs Fresh Adjudication in GST Case

Swadhin Bose Vs Joint Commissioner Of CGST (Calcutta High Court) In a recent decision, the Calcutta High Court addressed an intra-court appeal by Swadhin Bose challenging an adjudication order under the CGST Act. The court scrutinized the handling of a demand notice issued to the appellant, which led to significant penalties. The case highlights procedural irregularities and issues related to the principles of natural justice in tax adjudication. The appeal was directed against the order dated 15th May 2024, which upheld a penalty of Rs. 1,60,03,167 and an additional fine of Rs. 10,000 imposed...