M/S Bimal Misra And Ors. vs. Assistant Commissioner Of Revenue, State Tax, Berhampore Charge And Ors.
Held
The Court found that the petitioner was unable to reply to the show cause notice due to it being uploaded only on the GST portal without separate intimation, constituting a violation of natural justice. Therefore, the adjudication order was quashed.
Facts
The petitioner challenged an adjudication order under Section 73 of the WBGST Act and CGST Act. The petitioner claimed they did not receive proper intimation of the show cause notice, which was only uploaded on the GST portal, leading to a violation of natural justice.
Key Issues
Whether the uploading of a show cause notice solely on the GST portal without separate intimation violates principles of natural justice and the procedure prescribed under the Act.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
26 06 Ct. No.10
AGM
WPA 10107 of 2026
M/s. Bimal Misra & Ors. vs. The Assistant Commissioner of Revenue, State Tax, Berhampore Charge & Ors.
Mr. Sandip Choraria. Mr. Akash Chakraborty. Mr. R. Manna. ….for the petitioner
Mr. Prithu Dudhoria. Ms. Sruti Datta. ….for the State-respondents
Affidavit of service filed in Court today be kept with the record.
State respondent remains unrepresented in Court today.
Mr. Prithu Dudhoria, learned advocate along with Ms. Sruti Datta, learned advocate are engaged in this matter on behalf of the State. Their appearances be accordingly regularized from the office of the Government Pleader.
The present writ petition has been filed challenging inter alia, the legality and validity of the adjudication order dated 19.02.2025 passed by the respondent No. 1 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’).
2
Learned counsel for the petitioner submits as follows; i. That a show cause notice in Form DRC 01 No
The judgment continues below.
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