Abdul Karim Khan vs. Union Of INDIA And Ors.
Held
The Court found a violation of natural justice because the show cause notice was not properly intimated to the petitioner. Consequently, the appellate order dismissing the appeal on limitation was set aside.
Facts
The petitioner challenged an adjudication order and an appellate order that dismissed his appeal on grounds of limitation. The petitioner claimed he did not receive proper intimation of the show cause notice as it was only uploaded on the GST portal.
Key Issues
Whether the dismissal of the appeal solely on limitation, without considering the merits, is justified when there was a failure to provide proper intimation of the show cause notice, violating principles of natural justice.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
26 04 Ct. No.10
AGM
WPA 11967 of 2026
Abdul Karim Khan vs. Union of India & Ors.
Mr. Indranil Banerjee. Mr. Bhaskar Sengupta. ….for the petitioner Mr. Bijitesh Mukherjee. Ms. Manasi Mukherjee. ….for the State-respondents
Mr. Prabir Bhowmik. Mr. Amit Sharma.
… for the Union of India.
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 22nd August, 2024 passed by the respondent No.5 and the appellate order dated 11th December, 2025 passed by the respondent no.6 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;
2 i. That a show cause notice in Form DRC 01 dated 24.5.2024 has been issued to the pet
The judgment continues below.
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