Personal Hearing Required When Adverse GST Assessment Order is Likely: Calcutta HC

Shailesh Kumar Jaiswal Vs Joint Commissioner of State Tax (Calcutta High Court)

the case of Shailesh Kumar Jaiswal Vs. Joint Commissioner of State Tax (Calcutta High Court), the petitioner challenged a GST demand order for the financial year 2022-2023, asserting that it was passed without granting the statutory right to a personal hearing. The petitioner was issued a summary show cause notice in FORM GST DRC-01, which contained a note “N.A.” in the personal hearing column, indicating that no opportunity for a personal hearing was provided. The petitioner conten

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