Judgment
31.08.2026 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
1. 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 along with
2 reminders and the order for determination of tax dated 22nd December, 2025 has been uploaded in the ‘Additional Notices/orders’ Tab.
4. It is the contention of the petitioners that petitioners have been served with show-cause notice which is not sustainable in law.
5. On 19th December, 2025, an ex parte order was passed for adjudication of the said show-cause notice without affording the petitioners any opportunity to defend the same. The petitioners state that such order is arbitrary and in violation of the principles of natural justice.
6. The respondents have denied the allegations made by the petitioner and by an order dated 9th June, 2026 by a coordinate Bench, opportunity was given to the respondents to file an affidavit-in-opposition. Such affidavit-in-opposition is yet to be filed by the respondents.
7. Learned advocate for the respondents prays that the affidavit-in-opposition is with her junior who has not come to Court today.
8. On the query of the Court, as to whether any fact as stated in the petition has been disputed in the affidavit-in-opposition, the answer is in the negative.
9. In such circumstances, no useful purpose will be served if the present writ petition is kept pending and the same is disposed of by directing the respondent
3 authorities to give the petitioner a fresh opportunity of hearing on the show-cause notice dated 22nd December, 2025 and to pass a reasoned order after taking into consideration all objections raised by the petitioner in writing or physically. The merits of the matter have not been gone into and the respondents are at liberty to decide the same on merits. Such exercise should be carried out within a period of four (04) weeks from the date of communication of this order.
10. Allegations made by the petitioners in the writ petition are not admitted by the respondents.
11. WPA 1619 of 2026 is disposed of.
(Aryak Dutt, J.)
CHINMOY CHAKRABORTY Digitally signed by CHINMOY CHAKRABORTY Date: 2026.08.31 18:31:12 +05'30'