https://www.taxtmi.com/caselaws?id=787328 A show-cause notice under the West Bengal GST regime was upheld because interference at the notice stage is justified only for patent illegality or lack of jurisdiction, and the authority had recorded a prima facie basis for disputed input tax credit involving cancelled registrations and suspected circular passing of credit. The writ challenge failed on that point. The subsequent adjudication order was set aside, however, because it was passed without affording the required personal hearing, in breach of the statutory scheme and natural justice. The matter was remitted for fresh adjudication after notice, reply, and hearing before the proper officer. en-us Fri, 27 Feb 2026 00:00:00 +0530 Mon, 02 Mar 2026 08:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787328 A show-cause notice under the West Bengal GST regime was upheld because interference at the notice stage is justified only for patent illegality or lack of jurisdiction, and the authority had recorded a prima facie basis for disputed input tax credit involving cancelled registrations and suspected circular passing of credit. The writ challenge failed on that point. The subsequent adjudication order was set aside, however, because it was passed without affording the required personal hearing, in breach of the statutory scheme and natural justice. The matter was remitted for fresh adjudication after notice, reply, and hearing before the proper officer. Case-Laws GST Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787328