Subhra Baral vs. Deputy Commissioner Of Revenue, Berhampore Charge And Ors.
Held
The Court found a violation of natural justice because the show cause notice was uploaded on the portal without proper intimation, preventing the petitioner from responding. Consequently, the adjudication and appeal orders were quashed.
Facts
The petitioner's appeal against an adjudication order was dismissed by the appellate authority solely on the grounds of limitation. The petitioner claims they were unaware of the show cause notice as it was only uploaded on the GST portal without separate intimation, violating principles of natural justice.
Key Issues
Whether the dismissal of an appeal on limitation grounds is justified when the assessee was not properly intimated about the show cause notice, leading to a violation of natural justice.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
26 27 Charge, &Ors.
Mr. Akshat Agarwal Ms. Tanima Ghosh …...for the petitioner Ms. Manasi Mukherjee Mr. Bijitesh Mukherjee ….for the State-respondents
Affidavit of service filed in Court today be kept with the record.
The present petition has been filed challenging inter alia, the legality and validity of the adjudication order dated 28.07.2024 passed by the respondent No.1 and the appellate order dated 29th May, 2025 passed by the respondent no.2 under Section 107 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’), whereby the appeal of the petitioner has been dismissed on ground of limitation.
Learned counsel for the petitioner submits as follows; i. That a show cause notice in Form DRC 01 No. ZD190524017416E dated 12.05.2024 has been
2 issued to the petitioner demanding tax, interest and penalty. ii. That said notice has been uploaded on the GST portal under the
The judgment continues below.
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