2026-VIL-47-CAL
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SGST High Court Cases

GST - Enhancement of tax liability without prior opportunity to the taxpayer – The appellate authority imposed additional tax on the petitioner on the ground that the petitioner had claimed excess zero-rated supply, which ground was not raised in the show cause notice - Whether the appellate authority was justified in enhancing the petitioner's tax liability on the ground of excess zero-rated supply without giving the petitioner an opportunity to be heard on this issue – HELD - The issue of the petitioner's turnover of taxable supply was not part of the adjudication order and was not impugned before the appellate authority. The appellate authority, however, considered this issue suo motu and enhanced the petitioner's tax liability on this ground. This was in violation of the provisions of Section 107(11) of the WBGST Act, 2017/CGST Act, 2017, which requires the appellate authority to give the taxpayer an opportunity to be heard if it is contemplating an enhancement of the tax imposition - The Appellate authority had not applied its mind and had picked up a figure mentioned in the Form GSTR-3B, without considering the petitioner's contention that the said figure was corrected in the subsequent Forms GSTR-9 and GSTR-9C – The order passed by Appellate authority is set aside to the extent they held the petitioner liable for tax and other consequences flowing therefrom - The matter was remanded to the appellate authority for reconsideration of this aspect, after giving the petitioner an opportunity to file an additional reply dealing with the appellate authority's contention regarding the increase in the petitioner's turnover of taxable supply – The petition is disposed of
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