Natural Justice in GST Rectification: Calcutta High Court Reaffirms Right to be Heard

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Natural Justice in GST Rectification: Calcutta High Court Reaffirms Right to be Heard

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Published on

01/12/2025

By Mariya Paliwala

Natural Justice in GST Rectification: Calcutta High Court Reaffirms Right to be Heard

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The Calcutta High Court has set aside an order passed by the Deputy Commissioner, Chowringhee Division, Kolkata North CGST & CX Commissionerate after finding that the petitioner/assessee was denied the opportunity of a personal hearing in its Goods and Service Tax (GST) rectification application. The bench of Justice Om Narayan Rai observed that the test…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.