2024 (2) TMI 1430 - HC - GST

Challenge to impugned show-cause form GSTDRC-01 dated 29th December, 2023 - SCN is nonspeaking and without considering the reply/details submission made by the petitioner - violation of principle of natural justice - HELD THAT - This writ petition is disposed of by setting aside the impugned show-cause notice dated 29th December, 2023 being annexure P-5 to the writ petition and the matter is remanded back to the GST authority concerned to reconsider the case of the petitioner by taking into consideration the aforesaid detailed reply dated 26th December, 2023 before proceeding any further. Petition disposed off by way of remand.

Summary

The High Court of Calcutta in WPA 1205 of 2024 set aside the show-cause notice dated 29th December, 2023, challenged by the petitioner for violating natural justice. The matter is remanded to the GST authority to reconsider, taking into account the petitioner's detailed reply dated 26th December, 2023. Petitioner to be given an opportunity of hearing during reconsideration.