The Calcutta High Court recently refused to quash and set aside the order against the assessee passed by the Additional Commissioner, Central Goods & Services Tax ( CGST ) and Central Excise as the non-appearance of assessee was found to be non-bonafide. The petitioner approached the Calcutta High Court against the order-in-original passed after a Show Cause Notice was issued against the assessee, under Section 73 of the Finance Act, 1994 read with Section 174(2) of the Central Goods and Services Tax (CGST) Act, 2017.
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