Amitabh Khemani And Anr vs. The Superintendent, Howra Chst And Cx, Range Ii, Bally I Division And Ors
Held
The Court directed the respondent authorities to provide the petitioners with a fresh opportunity to be heard on the show-cause notice. A reasoned order is to be passed after considering all objections, without delving into the merits of the case.
Facts
The petitioners sought cancellation of their GSTIN registration, which was granted. However, they later received a show-cause notice and an ex-parte order for tax determination despite the registration being cancelled. The petitioners argued this violated natural justice.
Key Issues
Whether the show-cause notice and ex-parte order were sustainable in law, given the prior cancellation of GST registration and violation of natural justice principles.
AI-generated summary — verify with the full judgment below
2026 Item No.6 Court No.654 CHC (disposed of)
In The High Court at Calcutta Constitutional Writ Jurisdiction Appellate Side
WPA 1619 of 2026
Amitabh Khemani & Anr. Vs. Superintendent, Howrah CGST & Cx, Range II, Bally I Division & Ors.
Mr. Debasish Ghosh, Advocate Mr. Sanjana Shaw, Advocate Mr. Prakriti Ranjan Das, Advocate
…for the petitioners
Ms. Manasi Mukherjee, Advocate Ms. Ekta Sinha, Advocate
…for the respondent CGST Howrah
Petitioners in the instant writ petition assails the legality and validity of the issuance of show-cause notice dated 26th June, 2025 and the consequential order passed on 22nd December, 2025. 2. It is submitted on behalf of the petitioners that an application dated 24th November, 2020 has been made for cancellation of the GSTIN registration number 19AAHCA9675KIZW. Upon satisfaction with the documents produced before the respondent authorities, an order of cancelling the registration was passed on 23rd October, 2021. 3. Notwithstanding such cancellation, the petitioner received an E-mail from the GST portal wherefrom the petitioners found that show-cause notice al
The judgment continues below.
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