“…the Appellate Tribunal is yet to be constituted”: Calcutta HC remits Ex-Parte GST Order back to Appellate Authority [Read Order]

The bench held that a merit-based hearing before the appellate authority is necessary where the GST Appellate Tribunal remains unconstituted.

By Manu Sharma - On May 22, 2025 4:11 pm - 2 mins read

Appellate Tribunal - calcutta HC - TAXSCAN

A Single Bench of Calcutta High Court comprising Justice Raja Basu Chowdhury, disposed of a petition by remitting an ex parte appellate order to the first appellate authority. The petitioner, Mr. Ashok Kumar Saha, challenged the order dated 20 September 2024 passed under Section 107 of the West Bengal and Central Goods and Services Tax…

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