Authority: High Court at Calcutta, Circuit Bench at Jalpaiguri

Order Date: 23 July 2026

Case Overview

  • Petitioners: Barua and Co., represented by Mr. Promit Mishra, Mr. Rakesh Majumder, Ms. Rinka Chakraborty.
  • Respondents: State of West Bengal and Assistant Commissioner of State Tax, Siliguri Charge (respondent no. 2).
  • The dispute concerns an ex parte adjudication order dated 9 April 2024 issued under Section 73(9) of the West Bengal GST/CGST Act, 2017.
  • The petitioner first learned of the adjudication order on receipt of the Final Reminder (Form GST DRC‑13) dated 5 March 2026 and filed the writ petition on the same day.
  • The show‑cause notice dated 8 December 2023 and a reminder letter dated 2 March 2024 were uploaded only in the “Additional Notices and Orders” tab of the GST portal, not in the normal tab.
  • The show‑cause notice alleged excess claim of Input Tax Credit (ITC) for the financial year 2018‑2019.
  • The petitioner argued that the placement of notices in the Additional Tab denied them the opportunity to file a timely reply, violating principles of natural justice.
  • The State contended that uploading in the Additional Tab complied with Section 169 of the Act read with Rule 142.
  • The Court held that uploading in the Additional Tab does not constitute sufficient communication under Section 73 of the Act and that, per Section 75(4), an opportunity of hearing must be granted when an adverse decision is contemplated.
  • No date, time, or venue for a personal hearing was specified in either the show‑cause notice or the reminder letter.

Final Outcome

  • The ex parte adjudication order dated 9 April 2024 is set aside.
  • The petitioner is granted liberty to submit a reply to the show‑cause notice within 14 working days from receipt of a server copy of this order.
  • The Assistant Commissioner of State Tax, Siliguri Charge, is directed to fix a date of hearing and decide the issues raised in the show‑cause notice afresh, passing a reasoned order after affording an opportunity of hearing to the petitioner or its authorized representatives, as expeditiously as possible.
  • No order as to costs.
  • All parties shall act on the server copy of this order downloaded from the official website of the Court.

Topics: GST Litigation, Natural Justice