M/S Darbesh Medical Enterprise vs. State Of West Bengal And Ors.

Facts

The petitioner, M/s Darbesh Medical Enterprise, filed a writ petition challenging an adjudication order dated 09.12.2025 passed by respondent No. 3. The petitioner contended that a show cause notice dated 19.09.2025 was issued and uploaded on the GST portal under the 'Additional Notice and Orders' tab, but no separate intimation was provided. Consequently, the petitioner claims they did not receive actual notification and could not respond to the show cause notice. They only became aware of the adjudication order in April 2026. The petitioner argued that the proceedings and order were passed in violation of natural justice and statutory procedure. The State-respondents opposed the petition, arguing that the petitioner was granted ample opportunities and the appeal was rightly dismissed on limitation.

Held

The Court held that the petitioner had made out a prima facie case. It found that the show cause notice was uploaded solely under the 'Additional Notice and Orders' tab on the GST portal, and no separate intimation was provided to the petitioner. This lack of direct communication prevented the petitioner from replying to the notice, which constituted a violation of the principles of natural justice. Considering these peculiar facts, the Court deemed interference warranted in the interest of justice. The adjudication order dated 09.12.2025 was quashed and set aside. The petitioner was directed to file a reply to the show cause notice dated 19.09.2025 within two weeks of the order's communication. Respondent No. 3 was directed to provide an opportunity for a personal hearing and pass a fresh, reasoned, and speaking adjudication order within 12 weeks, with the decision to be communicated to the petitioner within a week thereafter. No issue was expressly left undecided.

Key Issues

1. Whether the adjudication order dated 09.12.2025 is illegal and invalid due to violation of the principles of natural justice and procedural compliance under the GST Act? (Mixed question of law and fact, concerning principles of natural justice and procedural fairness). Petitioner's arguments: The petitioner argued that the show cause notice was uploaded only on the GST portal under a specific tab, without any separate intimation. This lack of direct communication prevented them from responding to the notice, thus violating the principles of natural justice. They contended that the entire proceedings and the impugned order were contrary to law and statutory procedure. Revenue/State's arguments: The State-respondents opposed the writ petition, submitting that the petitioner had been granted ample opportunities to defend their case, and therefore, the appeal was rightly dismissed on limitation. (Note: The judgment does not explicitly detail the State's arguments regarding the procedural fairness of the notice itself, focusing more on the limitation aspect of a potential appeal).