M/S Bimal Misra And Ors. vs. Deputy 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 violated principles of natural justice. Consequently, the show cause notice and the adjudication order were quashed.
Facts
The petitioner challenged an adjudication order under GST, claiming 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 order upon receiving a recovery notice.
Key Issues
Whether the procedure for issuing and intimating the show cause notice under GST complied with principles of natural justice.
Sections Cited
Section 73
AI-generated summary — verify with the full judgment below
26 04 Ct. No.10
AGM
WPA 10100 of 2026
M/s. Bimal Misra & Ors. vs. The Deputy 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 08.04.2024 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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