Goods and Service TaxArticle·25 September 2026

Calcutta HC says Portal Placement Cannot Defeat Natural Justice

By J the App

Executive Summary

Silicon Ceramics missed the GST show-cause notice uploaded on the Additional Notices portal and an ex parte order followed. The High Court found that the taxpayer had not had an effective opportunity to place its defence and documents on record, and directed fresh adjudication after hearing the taxpayer.

Domain | IDT | GST

The Position

A GST notice being technicall...

Read the full article in the app

This is a premium article. Download J the App to read the complete content.