St. Xavier's College Calcutta Alumni Association Vs. Deputy Commissioner of Revenue, CGST
Date: January 8, 2025
Subject Matter
Exclusive reliance on the GST portal for communication did not meet procedural requirements
Summary
In the case of St. Xavier’s College Calcutta Alumni Association Vs Deputy Commissioner of Revenue CGST and Ors, the Calcutta High Court addressed procedural flaws in GST notice communication. The petitioner, a charitable alumni association registered…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT The Court: Learned senior Counsel appearing for the petitioner submits that the petitioner is a law-abiding charitable and philanthropic Institution of the ex-students of St. Xaviers College, Kolkata and is registered under the GST Act having GSITIN/ID 19AABTS5875L1ZP. Learned Senior Counsel further submits that the petitioner was issued with…