Sheela Foam Limited And Anr vs. The Deputy Commissioner State Tax Shibpur Charge And Ors
Facts
The petitioners, Sheela Foam Limited & Anr., filed a writ petition challenging an adjudication order dated 04.08.2025 passed by the Deputy Commissioner, State Tax, Shibpur Charge (Respondent No. 1) under Section 74 of the West Bengal Goods and Services Tax Act and the Central Goods and Services Tax Act, 2017. The petitioners argued that a show cause notice dated 06.03.2025 was issued, demanding tax, interest, and penalty. They contended that the notice and adjudication order were uploaded on the GST portal under the 'Additional Notice and Orders' tab, and the personal hearing date was fixed on the reply due date, violating principles of natural justice. The petitioners also claimed they were not provided an opportunity for personal hearing after submitting their reply on 07.04.2025, contrary to Section 75(4) of the GST Act. They only became aware of the adjudication order upon receiving a bankers' notice (DRC 13) on 05.03.2026. The State respondents opposed the petition, stating the petitioners were granted ample opportunities.
Held
The Court held that the petitioners had made out a prima facie case. The Court noted the fact that the adjudication order was uploaded only under the 'Additional Notice and Orders' tab without any separate intimation being given to the petitioners. Consequently, the Court quashed and set aside the adjudication order dated 04.08.2025. Respondent No. 1 was directed to revisit the issue by considering the reply submitted by the petitioner on merits. Furthermore, Respondent No. 1 was mandated to afford an opportunity of hearing to the petitioner and pass a fresh reasoned adjudication order in accordance with law within 12 weeks from the date of the order. The decision was to be communicated to the petitioners within a week thereafter. The writ petition was disposed of with these directions.
Key Issues
1. Whether the adjudication order dated 04.08.2025, passed under Section 74 of the WBGST Act and CGST Act, is liable to be quashed for violation of the principles of natural justice and statutory provisions, specifically regarding the procedure for personal hearing and intimation of orders. Petitioner's arguments: The petitioners argued that the show cause notice and adjudication order were uploaded on the GST portal under the 'Additional Notice and Orders' tab without proper intimation. They contended that the personal hearing date was fixed on the due date of the reply, violating principles of natural justice. Furthermore, they claimed that after submitting their reply on 07.04.2025, they were not afforded an opportunity for a personal hearing, which contravenes Section 75(4) of the GST Act. The petitioners also stated that the ex-parte adjudication order was uploaded in the 'Additional notices and order' tab and they only learned of it upon receiving a bankers' notice on 05.03.2026. They asserted that the entire proceedings and the impugned order were contrary to law and lacked application of mind. State's arguments: The State respondents opposed the writ petition, submitting that the petitioners had been granted ample opportunities to defend their case.
Sections Cited
Section 74, Section 75(4)
AI-generated summary — verify with the full judgment below
26 19 Ct. No.10
AGM
WPA 27515 of 2026
Sheela Foam Limited & Anr. vs. The Deputy Commissioner,State Tax, Shibpur Charge & Ors.
Mr. Ankit Kanodia. Mr. Tulika Roy. ….for the petitioners Mr. Manju Agarwal. Ld. A.G.P.
….for the State.
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 adjudication order dated 04.08.2025 passed by the respondent No. 1 under Section 74 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’).
Learned counsel for the petitioner submits as follows; i. That a show cause notice in Form DRC 01 dated 06.03.2025 has been issued to the petitioner demanding tax, interest and penalty. ii. That said notice and adjudication order have been uploaded on the GST portal under the tab ‘Additional Notice and Orders’. In the show
2 cause notice, the date of personal hearing wa
The judgment continues below.
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