Sarat Chandra Ghorai vs. State Of West Bengal And Ors.
Held
The Court found a violation of natural justice due to the lack of proper intimation of the show cause notice. Consequently, the adjudication and appeal orders were quashed.
Facts
The petitioner's appeal was dismissed solely on grounds of limitation because the show cause notice was uploaded on the GST portal under 'Additional Notice and Orders' without separate intimation. This prevented the petitioner from responding to the notice.
Key Issues
Whether the dismissal of an appeal on limitation grounds is justified when the assessee was not properly intimated about the show cause notice, violating principles of natural justice.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
26 05 Ct. No.10
AGM
WPA 4976 of 2026
Sarat Chandra Ghorai vs. The State of West Bengal & Ors.
Mr. Bhaskar Sengupta. ….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 petition has been filed challenging inter alia, the legality and validity of the adjudication order dated 06.04.2024 passed by the respondent No. 3 and the appellate order dated 03.12.2025 passed by the respondent no.4 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 9.12.2023 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 ‘Additional Notice and Orders’. Due to this, the petitioner
The judgment continues below.
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