The Hon’ble Calcutta High Court in the case of Ramkrishna Banerjee held that uploading notices and orders on the GST portal under the “Additional Notices and Orders” tab cannot be construed as proper service and violation of the mandatory hearing requirement under Section 75(4) of the GST Act renders the adjudication order susceptible to challenge.
The Hon’ble Calcutta High Court in the case of M/s. Duttcon Consultant and Engineers Private Limited v. Assistant Commissioner of State Tax, Shyambazar Charge & Ors. [WPA No. 24188 of 2025, order dated December 09, 2025] held summary Form GST DRC-01 show cause notice and DRC-07 adjudication order bereft of relevant facts/reasons violate mandatory Section 75(6) WBGST/CGST Act requirement for quasi-judicial orders, “additional notices and orders” portal tab upload improper service per precedents, no opportunity of hearing under Section 75(4) despite adverse decision are liable to be set aside.
THE HON’BLE CALCUTTA HIGH COURT IN THE CASE OF Edelweiss Rural & corporate Services Ltd. V/s Deputy Commissioner of Revenue, decided on 5-5-2025
THE HIGH COURT AT CALCUTTA Anmol Stainless Pvt. Ltd. V/s Deputy Commissioner of State Tax, Serampore Charge
The Hon’ble Calcutta High Court in the case of Commissioner of Central Excise, Bolpur Commissionerate v. M/s Steel Authority of India Limited held that no substantial question of law arises from the Tribunal’s order which, on finding the situation revenue-neutral, set aside demand of interest and consequently declined to interfere with the Tribunal’s decision.
The Hon’ble Calcutta High Court in the case of The Assistant Commissioner of West Bengal State Tax, Cooch Behar Charge & Ors. held that the Revenue’s review petition against the earlier judgment quashing the demand for violation of principles of natural justice was not maintainable, as no error apparent on the face of the record, no discovery of new evidence, and no other statutory ground for review under Order XLVII Rule 1 of the Code of Civil Procedure, 1908 were made out.
The Hon’ble Calcutta High Court in the case of Laxmi Ghosh held that the Appellate Authority failed to provide reasons for rejecting the Petitioner’s claim to set off IGST Input Tax Credit declared in the annual return GSTR-9 against the tax demand when the same was inadvertently missed in the monthly returns GSTR-3B, and set aside the Appellate Authority’s order for non-consideration of the ITC claimed in GSTR-9 and inadequate reasoning, remanding the matter for fresh adjudication.
The Hon’ble Calcutta High Court in Indrani Dhar and Anr. set aside the appellate order under Section 107(12) of the WBGST Act on the ground that the impugned order was passed without applying mind to the statement of facts or to the grounds of appeal.
THE HON’BLE CALCUTTA HIGH COURT IN THE CASE OF JP Aviation Services Pvt. Ltd. V/s Deputy Commissioner, State Tax, decided…
The Hon’ble Calcutta High Court in the case of Nikita Agarwal held that retrospective cancellation of GST registration is arbitrary when the show cause notice (SCN) fails to expressly mention such retrospective effect or provide specific allegations, thereby depriving the taxpayer of an effective opportunity to rebut and violative of principles of natural justice.
