Case Law Details
Maxxcab Wires & Cables Pvt. Ltd Vs State Tax Officer (Calcutta High Court)
Non-speaking order under GST is not valid: Calcutta HC
The Hon’ble Calcutta High Court (“the High Court”) in the case of Maxxcab Wires & Cables Pvt Ltd & Anr vs State Tax Officer [W.P.A. 24558 of 2022 dated November 24, 2022] held that the Non-speaking Order under Goods and Services Tax (“GST”) is not valid.
Facts:
Maxxcab Wires & Cables Pvt Ltd & Anr (“the Petitioner”) challenged the Show Cause Notice (“SCN”) dated October 27, 2022 and subsequent Order dated November 4, 2022 under Section 129(3) of the West Bengal Goods and Services Tax Act, 2017 (“the WBGST Act”) on the ground that the Order was a Non-Speaking Order and the SCN was issued without application of mind because the SCN was issued on October 27, 2022 and the Petitioner was asked to appear before the Adjudicating Authority (“the Respondent”) on October 3, 2022 which had already been expired long back.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
