https://www.taxtmi.com/caselaws?id=793366 Natural justice required the taxpayer to be given a real opportunity to respond where the show cause notice was not received and no reply could be filed. The Calcutta HC directed restoration of that opportunity in proceedings under the West Bengal GST Act and the CGST Act, requiring the adjudicating authority to hear the petitioner, consider the reply, and then pass a reasoned order in accordance with law. The petitioner was permitted to file a reply within the time fixed by the Court, and the matter was to be reconsidered after hearing. en-us Mon, 01 Jun 2026 00:00:00 +0530 Sat, 13 Jun 2026 08:36:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793366 Natural justice required the taxpayer to be given a real opportunity to respond where the show cause notice was not received and no reply could be filed. The Calcutta HC directed restoration of that opportunity in proceedings under the West Bengal GST Act and the CGST Act, requiring the adjudicating authority to hear the petitioner, consider the reply, and then pass a reasoned order in accordance with law. The petitioner was permitted to file a reply within the time fixed by the Court, and the matter was to be reconsidered after hearing. Case-Laws GST Mon, 01 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793366