Sirsendu Hati vs. Assistant Commissioner Of Revenue, State Tax, Balurghat Charge And Ors.
Held
The Court held that the non-intimation of the show cause notice, which was only uploaded on the portal, violated principles of natural justice. Consequently, the show cause notice and the adjudication order were quashed.
Facts
The petitioner challenged an adjudication order under the GST Act, alleging that the show cause notice was only uploaded on the GST portal and not properly intimated, leading to a violation of natural justice. The petitioner only became aware of the adjudication order upon receiving a recovery notice.
Key Issues
Whether the procedure followed for issuing the show cause notice, by merely uploading it on the GST portal without proper intimation, violates the principles of natural justice and the provisions of the GST Act.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
26 10 Balurghat Charge & Ors.
Mr. Sandip Choraria. Mr. Akash Chakraborty. Mr. R. Manna. ….for the petitioner
Mr. Prithu Dhdhoria. Ms. Sruti Datta. ….for the State-respondents
Mr. Shiv Shankar Banerjee. Mr. K. K. Maity.
… For the CGST Authority
Mr. Debtanay Banerjee. Ms. Biswadeepa Mandal.
… for the respondent no. 8
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 18.12.2023 passed by the respondent No. 1 under Section 73 of the
2 West Bengal Goods and Services Tax
The judgment continues below.
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