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GST - Highlights / Catch Notes

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Writ petition challenging adjudication order u/s 73(9) of West ...


Writ against GST adjudication order dismissed for violating natural justice. Petitioner can approach Appellate Authority after statutory pre-deposit.

August 6, 2024

Case Laws     GST     HC

Writ petition challenging adjudication order u/s 73(9) of West Bengal GST/CGST Act, 2017, dismissed. Proper officer failed to call for records before passing order, violating natural justice principles. Statutory pre-deposit required for appeal not made. Petitioner permitted to approach Appellate Authority after making statutory pre-deposit. Writ petition disposed of.

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