Anjana Santra, Proprietor Of M/S. R.S. Engineering vs. The Joint Commissioner Of Revenue, State Tax, Durgapur Charge And Ors

Held

The Court held that the petitioner had made out a prima facie case. It observed that the show cause notice was only uploaded under the 'Additional Notice and Orders' tab, and no separate intimation was given, which prevented the petitioner from replying. This was considered 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. Consequently, the adjudication order dated April 3, 2024, and the appellate order dated October 29, 2025, were quashed and set aside. The petitioner was directed to file a reply to the show cause notice within two weeks, which the authority was to consider within four weeks by passing a fresh reasoned and speaking order after affording an opportunity of hearing. The decision was to be communicated to the petitioner within a week thereafter.

Facts

The petitioner, Anjana Santra, filed a writ petition challenging an adjudication order dated April 3, 2024, passed by the Joint Commissioner of Revenue, State Tax, Durgapur Circle, and an appellate order dated October 29, 2025, passed by the appellate authority. The petitioner's appeal was dismissed by the appellate authority solely on the grounds of limitation. The petitioner contended that a show cause notice dated December 20, 2023, was uploaded on the GST portal under the 'Additional Notice and Orders' tab without any separate intimation, preventing her from responding. The State respondents argued that the petitioner had ample opportunities and the appeal was rightly dismissed on limitation.

Key Issues

1. Whether the dismissal of the petitioner's appeal by the appellate authority solely on the ground of limitation, without considering the merits, is legally sustainable, particularly when the petitioner alleges violation of principles of natural justice due to inadequate intimation of the show cause notice under Section 107 of the West Bengal Goods and Services Tax Act and the Central Goods and Services Tax Act, 2017? Petitioner's arguments: The petitioner argued that the show cause notice was uploaded only on the GST portal under the 'Additional Notice and Orders' tab, and no actual intimation was provided, thus preventing her from responding. This, the petitioner contended, violated principles of natural justice and the prescribed procedure. The petitioner further argued that the entire proceedings and the impugned orders were contrary to law. Revenue/State's arguments: The State respondents opposed the writ petition, submitting that the petitioner had been granted ample opportunities to defend her case, and therefore, the appeal was rightly dismissed on the ground of limitation.