Case Details: Sawariya Developers Pvt. Ltd. Versus Senior Intelligence Officer, Directorate General of GST Intelligence (2025) 33 Centax 239 (Cal.)
Judiciary and Counsel Details
-
Saugata Bhattacharyya, J.
-
Ms Rita Mukherjee, G. Sha & Ms Tannu Agarwal for the Petitioner
-
S/Shri Ratan Banik & Biswa Raj Agarwal for the Respondent
Facts of the Case
The assessee filed a writ petition before the Calcutta High Court against the order passed by the adjudicating authority (AA) under section 74. The AA confirmed the demand and issued an order for the recovery of the amount from the assessee.The aggrieved assessee contended that the order was not sustainable as the relevant documents considered by the AA were not supplied to the assessee.
High Court Held
After hearing the contentions, the High Court held that the writ petition was maintainable. The point of violation of natural justice was raised in the instant writ petition. The issue was to be kept alive, and the assessee was to be granted leave to prefer an appeal under Section 107 questioning the order of the Adjudicating Authority.
List of Cases Cited
-
Bank of Maharashtra v. Videocon Industries Ltd. — [2022] 134 taxmann.com 55 (NCL-AT) — Referred [Para 7]
