Authority: High Court of West Bengal (Justice Smita Das De)

Order Date: Not specified

Case Overview

  • Parties: Petitioner – Darbesh Medical Enterprise (represented by Ms. Sruti Datta); Respondents – State of West Bengal and its officials (including Respondent No. 3, the GST authority).
  • Nature of Proceeding: Writ Petition (WPA 29846 of 2026) challenging the legality and validity of an adjudication order dated 09‑12‑2025 issued by Respondent No. 3 under the GST Act.
  • Key Allegations: The petitioner contended that a show‑cause notice (Form DRC 01 No. ZD1909250382741 dated 19‑09‑2025) was only uploaded on the GST portal under the ‘Additional Notice and Orders’ tab, without any separate intimation, preventing the petitioner from responding. The adjudication order was therefore alleged to be violative of natural justice and procedural requirements of the Act.
  • State’s Position: The State argued that the petitioner had ample opportunity to defend the case and that the appeal was dismissed on limitation grounds.
  • Court’s Observations: The Court found a prima facie case in favour of the petitioner, noting that the lack of direct notice constituted a breach of natural justice.

Final Outcome

  • The adjudication order dated 09‑12‑2025 is quashed and set aside.
  • The petitioner is directed to file a reply to the show‑cause notice dated 19‑09‑2025 within two weeks of this order.
  • Respondent No. 3 must provide a personal hearing and pass a fresh, reasoned adjudication order in accordance with law within 12 weeks, and communicate the decision to the petitioner within one week thereafter.
  • The writ petition is disposed of.
  • No affidavit in opposition was called for; thus, the allegations in the petition are deemed denied, not admitted.
  • An urgent certified copy of the order shall be supplied to the parties upon request.

Topics: GST Adjudication, Natural Justice