Jalpaiguri Woodcraft & Anr. Vs State of West Bengal
Date: April 7, 2026
Subject Matter
Assessee Entitled to Seized Documents for Responding to Show Cause Notice After Search and Seizure
Summary
The High Court has allowed the petitioners access to seized documents and data, ensuring their right to respond effectively to a show cause notice issued under Section 74(1) of the WBGST/CGST Act, 2017. The Court emphasized the principle of natural j…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. The instant writ petition has been filed, inter alia, for quashing of the show cause notice dated 20th February, 2026 issued under Section 74(1) of the WBGST/CGST Act, 2017 (hereinafter referred to as “the said Act). 2. Mr. Majumdar, learned Advocate representing the petitioners, at this stage, by drawing attention of this Court to the show…