Consultant’s Failure to Inform Petitioner of SCN on Portal : Calcutta HC Sets Aside u/s 73 (9) CGST Act, Remands Case for Fresh

The Calcutta High Court set aside an order passed under Section 73(9) of the CGST Act, which had been issued due to the failure of the consultant to inform the petitioner about a Show Cause Notice (SCN) uploaded on the GST portal. The court noted that the petitioner had not received a fair opportunity to respond to the SCN, leading to the quashing of the order. The case was remanded for fresh consideration, emphasizing the importance of proper communication and the rights of the taxpayer to be informed.