Rajat Dalmia Vs Assistant Commissioner of Revenue & Ors.
Date: July 8, 2026
Subject Matter
Assessment Order Issued Without Personal Hearing is Set Aside as Violative of Statutory Mandate
Summary
The High Court has set aside a show cause notice (Form GST DRC-01) and the subsequent assessment order with a demand notice (Form GST DRC-07) because the authorities failed to provide the petitioner with a statutory opportunity for a personal hearing…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT Mr. Dilip Kumar Agarwal and Mr. Bishwa Raj Agarwal, learned advocates appear for Central Goods and Service Tax Authorities. Let their appointment be regularised. A show cause notice in Form GST DRC-01 dated December 27, 2023, under Section 73 of the West Bengal Goods and Services Tax Act, 2017 , was issued to the petitioner, seeking a response…