Sumin Dutta vs. State Of West Bengal And Ors.
Held
The Court quashed the adjudication order, directing the respondent to reconsider the issue. The respondent must provide the petitioner with an opportunity for a personal hearing and pass a fresh, reasoned adjudication order.
Facts
The petitioner challenged an adjudication order that dismissed their appeal on grounds of limitation. The petitioner claimed they were unaware of the show cause notice and adjudication order due to their upload location on the GST portal, leading to a belated reply and denial of natural justice.
Key Issues
Whether the petitioner was denied an opportunity of hearing and principles of natural justice due to the manner of communication of the show cause notice and adjudication order.
Sections Cited
Section 73, Section 75(4)
AI-generated summary — verify with the full judgment below
26 06 Ct. No.10
AGM
WPA 17905 of 2026
Sumin Dutta vs. The State of West Bengal & Ors.
Mr. Himangshu Kumar Ray. Mr. Saptak Sanyal. Mr. Subhasis Podder. Mr. Sushant Bagaria. Ms. Shiwani Shaw. Mr. Rantu Bose. ….for the petitioner
Mr. Debasish Chowdhury. Mr. Amit Kumar Roy. ….for the State-respondents
Affidavit of service filed in Court today be kept with the record.
The present writ petition has been filed challenging inter alia, the legality and validity of the adjudication order dated 24.04.2024 passed by the respondent No. 3 under Section 73 of the West Bengal Goods and Services Tax Act (hereinafter referred to as the said ‘WBGST Act’) and the Central Goods and Services Tax Act, 2017(hereinafter referred to as the said ‘CGST Act’), whereby the appeal of the petitioner has been dismissed on ground of limitation.
Learned counsel for the petitioner submits as follows; i. That a show cause notice in Form DRC 01 dated 26.12.2023 has been issued to the petitioner demanding tax, interest and penalty.
2 ii. The said notice has been uploaded on the GST portal under the tab ‘Additional Notice and Orders’. Du
The judgment continues below.
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