Authority: Justice Smita Das De, J.
Order Date: 01 September 2026
Case Overview
- Petitioners: M/s. Bimal Misra & Ors., represented by Mr. Sandip Choraria, Mr. Akash Chakraborty, Mr. R. Manna.
- Respondents: Assistant Commissioner of Revenue, State Tax, Berhampore Charge & others, represented by Mr. Prithu Dudhoria and Ms. Sruti Datta (Government Pleader).
- Petition challenges the legality of the adjudication order dated 18‑Sep‑2023 issued under Section 73 of the West Bengal GST Act and the Central GST Act, and the related show‑cause notice dated 11‑Aug‑2023 (Form DRC 01 No. ZD1908230160888).
- Petitioners allege they never received the notice because it was only uploaded on the GST portal under “Additional Notice and Orders”, violating principles of natural justice and procedural requirements.
Final Outcome
- The Court quashed the show‑cause notice dated 11‑Aug‑2023 and the adjudication order dated 18‑Sep‑2023.
- Respondent No. 4 must issue a fresh show‑cause notice within two weeks.
- Petitioners must file a detailed reply within two weeks of receiving the fresh notice.
- Respondent No. 1 must consider the reply and pass a reasoned speaking order within twelve weeks, providing a personal hearing to the petitioners.
- The decision must be communicated to the petitioners within one week.
- The writ petition is disposed of; no affidavit in opposition was called for, so the allegations are deemed denied.
Topics: GST Litigation, Natural Justice, Tax Administration