Kulik Plywood Private Limited And Anr vs. State Of West Bengal And Ors.
Held
The Court found that the appellate authority's dismissal on limitation was erroneous due to the lack of proper intimation of the show cause notice, violating principles of natural justice. The Court quashed the appellate order and directed the appellate authority to reconsider the appeal on its merits.
Facts
The petitioners' appeal was dismissed by the appellate authority solely on the grounds of limitation. The petitioners claimed they were unaware of the show cause notice as it was uploaded only on the GST portal under 'Additional Notice and Orders' without separate intimation, leading to a delayed response.
Key Issues
Whether the dismissal of an appeal on limitation is justified when the assessee was not properly intimated about the show cause notice, violating principles of natural justice.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
2026 Ct. No.10
Sl. 30
chanchal
WPA 7650 of 2026
Kulik Plywood Private Limited & Anr. vs. The State of West Bengal &Ors.
Mr. Himangshu Kumar Ray Mr. Saptak Sanyal Mr. Subhasis Padder, Mr. Sushant bagaria Ms. Shiwahi Shaw Mr. Animitra Roy Mr. Rantu Bose ….for the petitioners
Mr. Bijitesh Mukherjee Ms. Manasi 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 14.08.2024 passed by the respondent No.4 and the appellate order dated 19.12.2025 passed by the respondent no.3 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 petitioners submits as follows;
2 i. That a show cause notice in Form DRC 01 dated 13.05.2024 has been issued to th
The judgment continues below.
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