GST Show‑Cause Notice and Adjudication Order Quashed

Authority: High Court

Order Date: 01 September 2026

Petitioners: M/s. Bimal Misra & Ors.; Respondents: Assistant Commissioner of Revenue, State Tax, Berhampore Charge & others.
Petition challenges the legality of the adjudication order dated 19‑Feb‑2025 issued under the West Bengal GST Act and the Central GST Act, and the show‑cause notice dated 12‑Nov‑2024 (Form DRC 01 No. ZD1911240172069).
Petitioners allege they never received actual intimation because the notice was only uploaded on the GST portal, preventing them from responding; they learned of the order only via a recovery notice dated 18‑Mar‑2026.
State respondents argue that ample opportunity was given and the order is correct.
Court finds a prima facie case; notes violation of natural justice due to lack of separate intimation.

The show‑cause notice (12‑Nov‑2024) and adjudication order (19‑Feb‑2025) are quashed and set aside.
Respondent No. 4 must issue a fresh show‑cause notice within two weeks.
Petitioners must file a comprehensive reply within two weeks of receipt.
Respondent No. 1 must consider the reply and pass a reasoned speaking order within twelve weeks, providing a personal hearing.
Decision to be communicated to petitioners within one week.
No affidavit in opposition was filed; allegations in the petition are deemed denied.

Topics: GST, Natural Justice, Court Order