Agp Enterprise vs. State Of West Bengal And Anr
Original PDF →Facts
The petitioner, AGP Enterprise, filed a writ petition before the High Court challenging a show-cause notice dated July 25, 2019, issued by respondent no. 2 under the Goods and Services Tax Act, 2017. The petitioner contended that despite the issuance of the show-cause notice, no opportunity of hearing was provided to them. The State authorities, represented by learned counsel, conceded on instruction that no notice of hearing was issued to the petitioner after the show-cause notice was served. The show-cause notice, in the form of GST MOV 07, was pending adjudication.
Held
The Court held that the show-cause notice issued in the form of GST MOV 07 dated July 25, 2019, was pending and that no notice of hearing had been given by respondent no. 2 to the petitioner. Consequently, the Court directed respondent no. 2 to complete the adjudication process after providing the petitioner with an opportunity of hearing. This adjudication must be completed within two months from the date of the order. The Court emphasized that the order should be communicated to respondent no. 2 by both the petitioner and the learned counsel for the respondent authorities. The writ petition was disposed of with these observations and directions.
Key Issues
1. Whether the adjudication of the show-cause notice dated July 25, 2019, issued under the Goods and Services Tax Act, 2017, is vitiated due to the lack of an opportunity of hearing provided to the petitioner (AGP Enterprise)? Petitioner's contention: The petitioner argued that the respondent no. 2 failed to provide an opportunity of hearing after issuing the show-cause notice dated July 25, 2019, thereby violating principles of natural justice. Revenue/State's contention: The respondent authorities, on instruction, admitted that no notice of hearing was given to the petitioner after the issuance of the show-cause notice dated July 25, 2019.
Sections Cited
GST MOV 07
AI-generated summary — verify with the full judgment below
10 jks 20.01.2025 WPA 28851 of 2024 AGP Enterprise Vs. State of West Bengal & Anr. Mr. Akash Dutta Mr. Aditya Dutta … … for the petitioner Mr. A. Ray Md. T.M. Siddiqui Mr. N. Chatterjee Mr. T. Chakraborty Mr. S. Sanyal … … for the State Mr. Kaushik Dey Mr. K. K. Maiti … … for the CGST Authorities Learned counsel appearing for the petitioner submits that the petitioner was issued with the show- cause notice dated 25th July, 2019 under the Goods and Service Tax Act, 2017 by the respondent no.2 but no opportunity of hearing was given to the petitioner since 25th July, 2019. Learned counsel appearing for the respondent authorities on instruction said that no notice of hearing was given to the petitioner after the issuance of show- cause notice dated 25th July, 2019. Heard learned counsel for the parties. As it is apparent that the show-cause notice issued in the form of GST MOV 07 dated 25th July, 2019 is pending and no notice of hearing was given by the respondent no.2, this Court directs the respondent no.2
to complete the adjudication after giving opportunity of hearing to the petitioner within two months from date. Let this order be communicated to the respondent no.2, not only by the petitioner but also by the learned counsel appearing for the respondent authorities. With the above observations and directions, the writ petition is disposed of. There shall be no order as to costs. All parties shall act on the basis of the server copy of this order duly downloaded from the official website of this Court. (Rajarshi Bharadwaj, J.) 2
Reproduced from the public record of the Calcutta High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.