The Calcutta High Court ruled that a GST appeal rejection based solely on portal notice, without personal intimation, violated natural justice, mandating a merits hearing.
Calcutta HC Quashes GST Appeal Rejection for Natural Justice Violation
The Calcutta High Court has quashed the rejection of a GST appeal, asserting that the issuance of a show-cause notice solely via the portal without providing a separate intimation to the taxpayer violates the principles of natural justice.
The court's decision underscores the necessity for tax authorities to ensure that taxpayers are adequately informed and have the opportunity to respond to any allegations or enforcement actions taken against them. The failure to provide proper notice created an uneven playing field and warranted a review on the merits.
By mandating a reconsideration of the appeal based on a more equitable process, the court reinforces the critical role of transparency and communication in tax administration.
This judgment serves as an important reminder for legal practitioners engaged in GST disputes to emphasize the necessity of formal communication protocols and the need to prepare for potential hearings based on due process violations.
Citations
- Calcutta HC (2026) Tax Jurisprudence 623
