M/S Gouranga Bhandar vs. Union Of INDIA And Ors.

WPA/3427/2026HC CalcuttaGSTCNR WBCHCA006831202631 August 2026Bench: HON'BLE JUSTICE ARYAK DUTT4 pages

AI SummaryRemanded

Held

The High Court held that denying the petitioner the opportunity to submit documents violates the principles of natural justice. The impugned order was set aside, and the matter was remanded for a fresh consideration.

Facts

The petitioner challenged an appellate order under GST, arguing they were denied an opportunity to submit crucial supporting documents. The appellate authority noted the lack of corroborative evidence and insufficient documents submitted by the petitioner.

Key Issues

Whether the denial of an opportunity to submit supporting documents constitutes a violation of natural justice, and if the appellate order was passed without due consideration of the petitioner's defense.

Sections Cited

Not specified

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

31.08.2026 Item No.9 Court No.654 CHC (disposed of) In The High Court at Calcutta Constitutional Writ Jurisdiction Appellate Side WPA 3427 of 2026 M/s. Gouranga Bhandar Vs. Union of India & Ors. Mr. Avra Mazumder, Advocate Ms. Alisha Das, Advocate Ms. Elina Dey, Advocate Ms. Rupomita Ghosh, Advocate …for the petitioner Mr. Amit Sharma, Advocate …for the respondent no.1 Mr. Uday Shankar Bhattacharya, Sr. Advocate Mr. Abhradip Maity, Jr. Advocate …for the respondent no.3 1. Learned counsel appearing on behalf of the parties have made elaborate submissions in the matter. 2. The petitioner has challenged the order dated 25th September, 2025 passed in

Order in Appeal No.148/HAL/GST/JC/25-26. 3. The petitioner is aggrieved by the fact that the petitioner prayed it wants to file additional relevant documents pertaining to the subject-matter of the appeal which were required to be collected on furnish. Therefore, the petitioner has prayed for an

2 adjournment for three days for enabling the petitioner to submit the supporting documents. The aforesaid facts would appear fr

The judgment continues below.

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