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Failure to Comply Provision of sec. 75(4) of CGST Act 2017 Invalidates Entire Order: Calcutta HC

Update / Judgement Date

23 Aug 2024

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Appeal Against OrderExcise, VAT & CustomGST

The Calcutta High Court invalidated a GST order due to the department’s failure to comply with Section 75(4) of the CGST Act, which mandates that taxpayers be given adequate time to respond to notices. The court ruled that non-compliance with this provision renders the entire order void.