Supreme Power System vs. State Of West Bengal And Ors.
Facts
The petitioner, Supreme Power System, filed a writ petition challenging an appellate order dated 10.04.2026 passed by respondent No. 3 under Section 107 of the WBGST Act and CGST Act. The petitioner was required to pay an amount along with interest and penalty as per an adjudication order in Form DRC07 dated 11.03.2025. The petitioner contended that this order and subsequent proceedings were illegal and passed without due compliance with the prescribed procedure. Specifically, the petitioner claimed the adjudication order was merely uploaded on the GST portal under 'Additional Notice and Orders', preventing them from filing an appeal within the statutory period. Knowledge of the adjudication order only came to light on 29.12.2025 upon receiving a recovery notice via email.
Held
The Court held that the petitioner had not been able to receive the adjudication order and file an appeal within the prescribed time due to the manner of its communication. The Court found merit in the petitioner's contention that the order was not effectively communicated, thereby hindering their statutory right to appeal. Consequently, the Court directed respondent No. 3 to entertain the petitioner's appeal on its merits. Respondent No. 3 is mandated to pass a reasoned order within eight weeks from the date of the judgment after providing the petitioner with an opportunity of hearing. The appellate order dated 10.04.2026 was quashed and set aside. The writ petition was disposed of with these observations and directions.
Key Issues
1. Whether the adjudication order dated 11.03.2025 was properly communicated to the petitioner, and if not, whether the petitioner was prevented from filing an appeal within the prescribed period under Section 107 of the CGST/WBGST Act, 2017? Petitioner's arguments: The petitioner argued that the adjudication order was not properly served as it was merely uploaded on the GST portal under 'Additional Notice and Orders'. This lack of proper communication prevented them from filing an appeal within the time limit stipulated in Section 107 of the CGST/WBGST Act, 2017. They only became aware of the order upon receiving a recovery notice via email on 29.12.2025. Revenue/State's arguments: The judgment does not record any specific arguments made by the State-respondents.
Sections Cited
Section 107
AI-generated summary — verify with the full judgment below
26 24 Ct. No.10
AGM
WPA 20132 of 2026
Supreme Power System vs. The State of West Bengal & Ors.
Mr. Avra Mazumdar. Ms. Pampa Sen. Ms. Alisha Das. Ms. Rupomita Ghosh. Ms. Saakshi Shaw. ….for the petitioner
Dr. Siddhartha Goswami. Mr. Biplab Ranjan Bose. ….for the State-respondents
Affidavit of service filed in Court today be kept with the record.
The present writ petition has been filed challenging inter alia, the legality and validity of the impugned appellate order dated 10.04.2026 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’).
The petitioner submits that adjudication order, in Form DRC07 has been passed vide reference ZD 190325015321T dated 11.03.2025 requiring the petitioner to pay the amount specified in the order along with interest and penalty.
2
The petitioner contends that the said order and the subsequent proceedings are contrary to law and have been passed without due compliance with the procedu
The judgment continues below.
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