https://www.taxtmi.com/caselaws?id=773457 Calcutta HC dismissed a petition challenging an order under Section 73 of the WBGST/CGST Act, 2017. The petitioner argued that serving a notice in Form GST DRC-01A before the show cause notice indicated predetermined bias. The court found no violation of natural justice, noting that the proper officer provided adequate opportunity to respond to the show cause notice and personal hearing, which the petitioner failed to utilize. The court held that notifying the hearing date with the show cause notice does not render it invalid or indicate predetermination. The petition was disposed of without interference. en-us Mon, 16 Jun 2025 00:00:00 +0530 Mon, 23 Jun 2025 08:42:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773457 Calcutta HC dismissed a petition challenging an order under Section 73 of the WBGST/CGST Act, 2017. The petitioner argued that serving a notice in Form GST DRC-01A before the show cause notice indicated predetermined bias. The court found no violation of natural justice, noting that the proper officer provided adequate opportunity to respond to the show cause notice and personal hearing, which the petitioner failed to utilize. The court held that notifying the hearing date with the show cause notice does not render it invalid or indicate predetermination. The petition was disposed of without interference. Case-Laws GST Mon, 16 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773457