https://www.taxtmi.com/caselaws?id=775257 The Calcutta HC held that a reply to a show-cause notice, though filed after the time stated in the notice, had to be considered because it was submitted before the adjudication proceedings were disposed of. Non-consideration of that reply before passing the order under Section 73(9) of the WBGST/CGST Act was unsustainable. The appellate order was also interfered with because the underlying adjudication was vitiated. The adjudication and appellate orders were set aside, the consequential demand was quashed, and the matter was remanded for fresh adjudication on merits after granting an opportunity of hearing. en-us Wed, 16 Jul 2025 00:00:00 +0530 Tue, 22 Jul 2025 08:25:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775257 The Calcutta HC held that a reply to a show-cause notice, though filed after the time stated in the notice, had to be considered because it was submitted before the adjudication proceedings were disposed of. Non-consideration of that reply before passing the order under Section 73(9) of the WBGST/CGST Act was unsustainable. The appellate order was also interfered with because the underlying adjudication was vitiated. The adjudication and appellate orders were set aside, the consequential demand was quashed, and the matter was remanded for fresh adjudication on merits after granting an opportunity of hearing. Case-Laws GST Wed, 16 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775257