Summary
- The Calcutta High Court has quashed the adjudication and appellate orders against Subhra Baral, ruling they violated natural justice due to a lack of proper notice.
- The petitioner was unaware of the Show Cause Notice uploaded only under the “Additional Notice and Orders” tab, leading to a time-barred appeal.
- The Court directed the Deputy Commissioner of Revenue to reconsider the appeal on its merits and issue a fresh adjudication order within 12 weeks.
- This ruling underscores the importance of proper communication in tax proceedings, potentially impacting future GST compliance cases.
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