Failure to Comply Provision of sec. 75(4) of CGST Act 2017 Invalidates Entire Order: Calcutta HC [Read Order]

The HC remanded the matter back to the proper officer, with a direction to re-adjudicate the issues involved in the show-cause upon giving an opportunity of personal hearing to the petitioner or his authorized representative
By Yogitha S. Yogesh - On August 23, 2024 4:35 pm - 2 mins read
Section 75(4) - Section 75(4) Of CGST Act - CGST Act - CGST - CGST Act 2017 - Calcutta HC - Calcutta High Court - cgst news - Comply Provision of Section 75(4) - Calcutta High Court on Section 75(4) Of CGST Act - taxscan

In a recent case, the Calcutta High Court held that failure to comply with statutory provision which mandates consideration of explanation on the part of assessee before passing adverse order invalidates such order. The petitioner/ assessee, Arup Mallick had approached the Writ Court complaining that although a show cause notice was served on the petitioner…

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