Samir Halder vs. State Of West Bengal And Ors.

Facts

The petitioner, Samir Halder, challenges an adjudication order dated 18.12.2023 passed by Respondent No. 4 and an appellate order dated 10.07.2026 passed by Respondent No. 3. The petitioner received a show cause notice dated 29.08.2023, which was uploaded on the GST portal under the tab 'Additional Notice and Orders' without separate intimation. Consequently, the petitioner could not respond to it. The petitioner only became aware of the adjudication order on 13.01.2026 upon receiving a recovery intimation from his bank. His subsequent appeal before the appellate authority was dismissed solely on the ground of limitation, without considering the merits of the case. The petitioner contends that these proceedings violate principles of natural justice and statutory procedures.

Held

The Court held that the petitioner had made out a prima facie case. It was observed that the show cause notice was only uploaded under the 'Additional Notice and Orders' tab, and no separate intimation was provided to the petitioner. This lack of proper intimation prevented the petitioner from replying to the notice, constituting a violation of natural justice. Since the petitioner's appeal was dismissed by the appellate authority solely on the ground of limitation and not on merits, the Court found interference warranted in the interests of justice, considering the peculiar facts. Consequently, the appeal order dated 10.07.2026 and the adjudication order dated 18.12.2023 were quashed and set aside. Respondent No. 4 was directed to revisit the issue by considering the petitioner's appeal on merits, affording the petitioner an opportunity of hearing, and passing a fresh reasoned order within 12 weeks. The decision was to be communicated to the petitioner within a week thereafter.

Key Issues

1. Whether the dismissal of the petitioner's appeal on the ground of limitation, without considering its merits, is legally sustainable, particularly when the petitioner alleges a violation of natural justice due to inadequate intimation of the show cause notice (Section 107 of the West Bengal Goods and Services Tax Act and Central Goods and Services Tax Act, 2017)? Petitioner's arguments: The petitioner argues that the show cause notice was uploaded only on the GST portal under 'Additional Notice and Orders' without any direct intimation, preventing him from responding. This failure to provide proper notice constitutes a violation of the principles of natural justice. Therefore, dismissing his appeal solely on limitation, without addressing the merits, is illegal and contrary to law. The entire proceedings and the impugned orders are flawed. Revenue/State's arguments: The State respondents contend that the petitioner was granted ample opportunities to defend his case, and thus, the appeal was rightly dismissed on the ground of limitation.