2025 (2) TMI 728 - HC - GST

Violation of principles of natural justice - petitioner was issued with the SCN under the Goods and Service Tax Act 2017 by the respondent no.2 but no opportunity of hearing was given to the petitioner - HELD THAT - As it is apparent that the show-cause notice issued in the form of GST MOV 07 dated 25th July 2019 is pending and no notice of hearing was given by the respondent no.2 this Court directs the respondent no.2 to complete the adjudication after giving opportunity of hearing to the petitioner within two months from date. Let this order be communicated to the respondent no.2 not only by the petitioner but also by the learned counsel appearing for the respondent authorities - Petition disposed off.

Summary

The High Court of Calcutta, in a case involving the Goods and Service Tax Act, 2017, directed the respondent to provide the petitioner with an opportunity of hearing within two months from the date of the order. The court emphasized that no notice of hearing had been given to the petitioner after the show-cause notice was issued. The writ petition was disposed of with no costs awarded, and all parties were instructed to act based on the official website's downloaded copy of the order.