Calcutta HC Grants Hearing after Non-Receipt of GST SCN

Calcutta HC Grants Hearing after Non-Receipt of GST SCN

The Calcutta High Court has directed that a taxpayer should be granted a fresh opportunity to respond after determining that the show cause notice concerning their GST liabilities was not received. Recognizing the procedural error, the court mandated the GST authorities to issue a fresh and reasoned order based on the hearing.

This ruling reinforces the principle that fair opportunity to respond to allegations is critical within tax administration. The court's decision underscores that taxpayers must be adequately informed and given a chance to defend themselves against any demands.

Tax practitioners should take note of this ruling to ensure that procedural fairness prevails in tax matters. It serves as a crucial reminder of the importance of effective communication by tax authorities to facilitate due process.