Demand Set Aside for Denial of Access to Evidence under GST
- October 7, 2025
The High Court of Calcutta in the case of Khokan Motors Works Pvt. Ltd. Versus Senior Joint Commissioner of State Tax W.P.A No. 1783 of 2025, decided on 03.9.2025 examined the validity of a demand notice and adjudication proceedings under the GST law, where the assessee had been denied access to the documents and materials…