Unreasoned GST Order Invalidated for Non-Application of Mind

Indrani Dhar & Anr. Vs State of West Bengal & Ors. (Calcutta High Court)

The writ petition challenges an appellate order dated June 26, 2025 passed under Section 107 of the West Bengal Goods and Services Tax Act, 2017, by which the petitioners’ appeal against an order under Section 74(9) dated May 22, 2024 was dismissed. The petitioners contend that the adjudication order under Section 74 should not have been issued against them because they were not the suppliers of goods, and therefore no tax liability could arise on them. They rely on Please become a Premium member. If you are already a Premium member, login here to access the full content.