Authority: High Court
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 & Ors., represented by Mr. Prithu Dudhoria and Ms. Sruti Datta (State‑respondents).
- The writ petition challenges the legality and validity of the adjudication order dated 12 June 2024 issued under Section 73 of the West Bengal GST Act and the Central GST Act, as well as the show‑cause notice dated 10 May 2024 (Form DRC 01 No. ZD1905240152520).
- Petitioners allege that the show‑cause notice was only uploaded on the GST portal under “Additional Notice and Orders” and no separate intimation was sent, depriving them of an opportunity to respond, thereby violating principles of natural justice.
- State respondents contend that the petitioners had ample opportunity to defend themselves and that the adjudication order was correctly passed.
Final Outcome
- The Court finds a prima facie case and holds that the method of service of the show‑cause notice violated natural justice.
- The show‑cause notice dated 10 May 2024 and the adjudication order dated 12 June 2024 are quashed and set aside.
- Respondent 4 must issue a fresh show‑cause notice within two weeks.
- The petitioners must file a comprehensive reply within two weeks of receiving the fresh notice.
- Respondent 1 must consider the reply and pass a reasoned order within twelve weeks of receipt, providing a personal hearing to the petitioners.
- The decision on the fresh notice must be communicated to the petitioners within one week thereafter.
- The writ petition is disposed of; no affidavit in opposition was called, so the allegations in the petition are deemed denied.
- An urgent certified copy of the order is to be supplied to the parties upon request.
Topics: GST, Natural Justice