: The Calcutta High Court has set aside an adjudication order passed under the GST Act after observing that the Show Cause Notice (SCN) was merely uploaded on the portal under the "Additional Notices and Orders" tab, which effectively denied the petitioner the opportunity to respond.

Service tax cannot be levied under Manpower Supply Service without consideration and that leasing of tea estates for plantation activities is exempt as an agricultural activity.

The Court held that the limitation period under Section 153(5) is mandatory, and the failure to pass a giving-effect order within the prescribed timeframe results in the appellate order attaining finality, rendering any subsequent order by the Assessing Officer a nullity.