🔄⚖️ 𝗖𝗮𝗹𝗰𝘂𝘁𝘁𝗮 𝗛𝗖 𝗥𝗲𝗺𝗮𝗻𝗱𝘀 𝗚𝗦𝗧 𝗖𝗮𝘀𝗲 𝘁𝗼 𝗦𝗵𝗼𝘄 𝗖𝗮𝘂𝘀𝗲 𝗡𝗼𝘁𝗶𝗰𝗲 𝗦𝘁𝗮𝗴𝗲 – 𝗙𝗿𝗲𝘀𝗵 𝗢𝗽𝗽𝗼𝗿𝘁𝘂𝗻𝗶𝘁𝘆 𝗚𝗿𝗮𝗻𝘁𝗲𝗱! ⚖️🔄 #GST #TaxCompliance #LegalUpdate #ShowCauseNotice

In Flemingo Dutyfree Shop (P.) Ltd. v. Deputy Commissioner of Revenue [2024] 166 taxmanncom 333 (Calcutta), the 𝗖𝗮𝗹𝗰𝘂𝘁𝘁𝗮 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗿𝗲𝗺𝗮𝗻𝗱𝗲𝗱 𝗮 𝗚𝗦𝗧 𝗰𝗮𝘀𝗲 𝗯𝗮𝗰𝗸 𝘁𝗼 𝘁𝗵𝗲 𝗦𝗵𝗼𝘄 𝗖𝗮𝘂𝘀𝗲 𝗡𝗼𝘁𝗶𝗰𝗲 (𝗦𝗖𝗡) 𝘀𝘁𝗮𝗴𝗲, granting the appellant a fresh opportunity to respond. 📝🔄

➡️ The appellant failed to file a reply or appear for a personal hearing due to 𝗶𝗻𝘁𝗲𝗿𝘃𝗲𝗻𝗶𝗻𝗴 𝗰𝗶𝗿𝗰𝘂𝗺𝘀𝘁𝗮𝗻𝗰𝗲𝘀, resulting in an 𝗲𝘅-𝗽𝗮𝗿𝘁𝗲 𝗼𝗿𝗱𝗲𝗿 under Section 73 of the CGST Act. The Court noted that a 𝘀𝗶𝗺𝗶𝗹𝗮𝗿 𝗱𝗲𝗺𝗮𝗻𝗱 𝘄𝗮𝘀 𝗱𝗿𝗼𝗽𝗽𝗲𝗱 𝗳𝗼𝗿 𝘁𝗵𝗲 𝟮𝟬𝟭𝟳-𝟮𝟬𝟭𝟴 assessment year. ❌⚖️

✅ 𝗢𝘂𝘁𝗰𝗼𝗺𝗲: The case was remanded to the SCN stage, allowing the appellant 15 days to file a reply. The department was instructed to schedule a personal hearing. 👥🗓️