https://www.taxtmi.com/caselaws?id=780827 Calcutta HC held that when an adverse decision is contemplated under s.73(1) CGST Act the Proper Officer is statutorily obliged under s.75(4) to afford a hearing; a show-cause notice uploaded only under an "additional" tab did not constitute proper communication under the WBGST rules. The court found the petitioner had sufficient cause for not replying, granted a final opportunity to file a reply to the show-cause notice, and disposed of the petition. en-us Mon, 03 Nov 2025 00:00:00 +0530 Thu, 06 Nov 2025 08:47:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780827 Calcutta HC held that when an adverse decision is contemplated under s.73(1) CGST Act the Proper Officer is statutorily obliged under s.75(4) to afford a hearing; a show-cause notice uploaded only under an "additional" tab did not constitute proper communication under the WBGST rules. The court found the petitioner had sufficient cause for not replying, granted a final opportunity to file a reply to the show-cause notice, and disposed of the petition. Case-Laws GST Mon, 03 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780827