Appellate Authority Cannot Enhance GST Liability Without SCN Under Section 107(11)

Hriday Kumar Das Vs State of West Bengal And Ors. (Calcutta High Court) In the case of Hriday Kumar Das vs. State of West Bengal and Ors., the Calcutta High Court addressed an intra-court appeal regarding an interim order that mandated the appellant to pay 10% of the disputed tax amount for the stay of proceedings under the West Bengal Goods and Services Tax (WBGST) Act. The appellant contested this condition along with various other grounds, particularly questioning the legitimacy of the appellate authority’s decision to enhance the tax liability without adhering to the procedural guide...