2024 (5) TMI 877 - HC - GST

Validity of assessment order u/s 74 of the West Bengal Goods and Services Tax Act 2017 - the order of the adjudicating authority as well as the appellate authority is based on a report filed by the Irrigation and Waterways Directorate Govt. of West Bengal - non-compliance with the principles of natural justice - HELD THAT - When the report of the Irrigation and Waterways Directorate formed the foundation of the adjudication it was incumbent upon the Revenue to supply a copy thereof to the writ petitioner so that he could effectively address the substance of the report. In view of that non-compliance with the principles of natural justice in this matter the order dated April 13 2023 passed by respondent no. 2 is set aside. The respondent no. 2 is directed to rehear the appeal after supplying the petitioner a copy of the said report dated January 3 2020 upon the writ petitioner. The appellate authority shall conclude the entire exercise within a period of one month from the date of communication of this order.

Summary

The High Court of Calcutta set aside an order passed under Section 107 of the West Bengal Goods and Services Tax Act, 2017 due to non-compliance with principles of natural justice. The court directed the authority to supply a copy of the relevant report to the petitioner and rehear the appeal within one month. Case number WPA 1409 of 2023 is disposed of.