Calcutta HC Sets Aside GST ITC Demand for Lack of Reasoned Order & Hearing

Pharma Trading Corporation and Anr. Vs State of West Bengal & Ors. (Calcutta High Court)

The writ petition challenged orders dated May 29, 2023 and June 05, 2023 passed under Section 73 of the WBGST Act, 2017/CGST Act, 2017, whereby the petitioners were held liable for tax for the period July 2017 to March 2018 on the ground of excess availment of Input Tax Credit (ITC).

A show cause notice dated February 21, 2023 was initially issued to the petitioner. The notice contained only a chart indicating the taxes allegedly payable, without requisite particulars. The petitioner

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