Authority: Calcutta High Court, Circuit Bench at Jalpaiguri
Order Date: 31 July 2026
Case Overview
- Petitioners: A D Electrical Enterprise & Anr., represented by advocates Anil Kumar Dugar and D. Kundu.
- Respondents: State of West Bengal, CGST authority, represented by Jagriti Mishra (AAAG), Ashoke Kumar Singh, Ratan Banik, Bishwaraj Agarwal.
- The petition sought setting aside the adjudication order dated 22 December 2023 issued by the Assistant Commissioner of Revenue, Siliguri Charge, SGST under Section 73(9) of the CGST/WBGST Act, 2017.
- The show‑cause notice dated 18 September 2023 and the adjudication order were uploaded only in the “Additional Notices and Orders” tab of the GST portal; petitioners became aware of the order only after a notice dated 2 June 2026.
- Petitioners argued that such uploading does not constitute due communication under Section 73 of the CGST/WBGST Act. The State contended that the upload satisfies Section 169 read with Rule 142.
- The Court examined the show‑cause notice timeline (reply due 19 October 2023, personal hearing fixed 26 September 2023) and held that fixing the personal hearing before the reply deadline violated the principles of natural justice, referencing Cosmopolitan Solar Energizer vs State of West Bengal (WPA 2129 of 2025).
- The Court affirmed that uploading notices in the “Additional Notices and Orders” tab is not deemed due communication under Section 73.
Final Outcome
- The adjudication order dated 22 December 2023 is set aside and quashed.
- Petitioners may file a reply to the show‑cause notice within 14 working days from receipt of the server copy of this order.
- The adjudicating authority must fix a personal hearing after the reply period and notify the petitioners in advance.
- The authority must decide the issues raised, pass a reasoned order after hearing, and communicate the order immediately.
Topics: GST Communication, Natural Justice