M/S Bimal Misra And Ors. vs. Assistant Commissioner Of Revenue, State Tax, Berhampore Charge And Ors.
Held
The Court found that the non-receipt of proper intimation for the show cause notice, which was uploaded only on the GST portal, violated principles of natural justice. Therefore, the proceedings and the adjudication order were quashed.
Facts
The petitioner challenged an adjudication order under the GST Act, alleging they did not receive proper intimation of the show cause notice which was only uploaded on the GST portal. They only became aware of the adjudication order upon receiving a recovery notice.
Key Issues
Whether the procedure followed for issuing the show cause notice and adjudication order violated the principles of natural justice due to lack of proper intimation to the petitioner.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
26 03 Ct. No.10
AGM
WPA 10091 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 18.09.2023 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 N
The judgment continues below.
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