Vedant Road Carriers Pvt. Ltd. & Anr. Vs Assistant Commissioner of West Bengal State Tax (Calcutta High Court)
Date: January 13, 2026
Court: High Court
Bench: Calcutta
Type: Writ Petition
Subject Matter
Adjudication Order Exceeding Show Cause Notice Scope **Set Aside**
Summary
The High Court set aside both the appellate order and the original adjudication order, finding that the adjudicating authority confirmed a tax demand on grounds not specified in the initial show-cause notice. This action directly contravened the nega…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. This writ petition assails an appellate order dated April 25, 2025 passed under section 107 of the WBGST, Act, 2017/ CGST Act, 2017 as also the adjudication order dated May 17, 2023 passed under section 73 of the said Act of 2017, which had been impugned before the appellate authority. FACTS OF THE CASE: 2. Briefly, summed up the facts of t…