Dipankar Mitra vs. Asst. Commiss. Of Revenue, State Tax Suri Charge And Ors.
Held
The Court found that the petitioner had made out a prima facie case due to the lack of proper intimation for the show cause notice. This failure to provide adequate notice violated principles of natural justice.
Facts
The petitioner challenged an adjudication order passed under Section 73 of the WBGST Act and CGST Act. The petitioner claimed the show cause notice was only uploaded on the GST portal without proper intimation, leading to a violation of natural justice.
Key Issues
Whether the uploading of a show cause notice on the GST portal without separate intimation to the assessee violates principles of natural justice and statutory procedure.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
26 07 Charge & Ors.
Mr. Sandip Choraria. Mr. Akash Chakraborty. Mr. R. Manna. Mr. Gunja Verma. ….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 05.02.2025 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,
2 2017(hereinafter referred to as the said ‘CGST Act’).
Learned counsel for the petitioner submits as follows; i. That a show cause notice in Form DRC 01 No.
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Calcutta High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.