Ex Parte order demanding GST based on Difference in Turnover from Earlier GST DRC-01A: Calcutta HC directs to provide Opportunity

The Calcutta High Court has directed the GST department to provide an opportunity for hearing in an ex-parte order demanding GST based on a difference in turnover from an earlier GST DRC-01A. An ex-parte order is passed without the taxpayer's presence. The court's decision underscores the fundamental principle of natural justice, requiring that assessees be given a fair chance to explain discrepancies before an adverse order is passed. The ruling ensures that even in cases of apparent turnover differences, proper procedure and a fair hearing must be granted.