Calcutta HC Invalidates CGST Assessment Order Passed Without Hearing, Orders Re-adjudication

Indra Bajoria Vs ITO (Calcutta High Court) In the case of Indra Bajoria Vs ITO, the Calcutta High Court invalidated an assessment order passed under the CGST Act on the grounds of violating natural justice. The petitioner challenged the order, claiming that their response to the show-cause notice, submitted on March 23, 2023, was not considered by the Assessing Officer. The court found this claim to be accurate, as the assessment order incorrectly stated non-compliance by the petitioner. As a result, the court set aside the assessment order and directed a fresh adjudication. The Assessing Offi...