Arun Kumar Dutta vs. State Of West Bengal And Ors.
Held
The Court found a violation of natural justice as the petitioner was not properly intimated about the adjudication order. Consequently, the appellate order dismissing the appeal on limitation was quashed.
Facts
The petitioner's appeal against an adjudication order was dismissed by the appellate authority solely on grounds of limitation. The petitioner claimed they were unaware of the adjudication order until much later, as it was uploaded on the GST portal under a specific tab without separate intimation.
Key Issues
Whether the dismissal of an appeal on limitation grounds is justified when the assessee claims lack of proper intimation regarding the adjudication order, violating principles of natural justice.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
26 02 Ct. No.10
AGM
WPA 6436 of 2026
Arun Kumar Dutta vs. The State of West Bengal & Ors.
Mr. Himangshu Kumar Ray. Mr. Subhasis Podder. Ms. Shiwani Shaw. Mr. Rantu Bose. ….for the petitioner
Mr. Bijitesh Mukherjee. Ms. Manasi Mukherjee. ….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 23.08.2024 passed by the respondent No. 4 and the appellate order dated 28.01.2026 passed by the respondent no. 3 under Section 107 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 16.05.2024 has been issued to the petitioner demanding tax, interest and penalty.
2 ii. That said notice has been uploaded on the GST portal under the tab ‘A
The judgment continues below.
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