The appellant did not have adequate opportunity to put forth the submissions before the authority.
The Calcutta High Court, in its recent case, has quashed the Goods and Services Tax (GST) order rejecting rectification applications even without providing an opportunity for a hearing. Upendra Mahato, the petitioner did not respond to the show cause notice dated 8.9.2023 which has been uploaded in statutory form GST DRC 01 on 18.9.2023 as…
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