Authority: High Court at Calcutta, Constitutional Writ Jurisdiction Appellate Side
Order Date: 31 August 2026
Case Overview
- Petitioners: M/s. Gouranga Bhandar (petitioner) vs. Union of India and other respondents, including the CGST authority.
- The petitioner challenged the order dated 25 September 2025 passed by the CGST & C.Ex Appeal‑II, Kolkata (Order in Appeal No.148/HAL/GST/JC/25‑26).
- The original order held that the petitioner had not submitted proper corroborative documentary evidence and dismissed the appeal.
- The petitioner sought a three‑day adjournment to file additional relevant documents (exempted and taxable purchase bills were submitted via email, but purchase‑sales ledgers, registers, and invoices were missing).
- The CGST authority opposed the adjournment and argued that the writ petition was not maintainable, contending that the order was appealable and should be pursued through the regular appellate route.
- The Court observed that denying the petitioner the opportunity to produce documents violated the principle of natural justice, especially when the authorities were deciding against the petitioner.
Final Outcome
- The Court disposed of WPA 3427 of 2026, directing the petitioner to submit all documents relating to the proceeding within two (02) weeks.
- The order dated 25 September 2025 passed by the CGST & C.Ex Appeal‑II, Kolkata is set aside.
- Respondents are directed to rehear the matter and pass a fresh, reasoned order after considering the documents submitted by the petitioner.
Topics: GST Litigation, Natural Justice