Eden Real Estates Pvt Ltd Vs Senior Joint Commissioner of Revenue

Date: February 6, 2024

Court: High Court
Bench: Calcutta
Type: Writ Petition
Judge(s)/Member(s): Md. Nizamuddin
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Subject Matter

SCN cannot be issued without considering the detailed reply provided by the petitioner to a pre-show cause notice

Principles of Natural JusticeShow Cause Notice

Summary

In the case of Eden Real Estates Pvt Ltd & Anr versus the Senior Joint Commissioner of Revenue, the Calcutta High Court ruled in favor of the petitioners, setting aside the GST show-cause notice (GST DRC-01) issued on 29th December 2023. The judg…

FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT Heard learned advocates appearing  for  the parties. By this writ  petition,  petitioner  has  challenged the impugned show-cause form GST DRC-01 dated 29th December, 2023, on the ground that the same is in violation of principle of natural justice and is non- speaking and without considering the reply/details sub…

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