Authority: High Court (West Bengal)

Order Date: 10 September 2026

Case Overview

  • Parties: The Jorehaut Group Limited (petitioner) vs. Deputy Commissioner of State Tax, Park Street Charge & Ors. (state respondents).
  • Petition filed under WPA 19461 of 2026 challenging the legality and validity of two orders: an adjudication order dated 31 July 2024 issued by Respondent No.1 and an appellate order dated 17 June 2026 issued by Respondent No.2 under Section 107 of the West Bengal Goods and Services Tax Act and the Central Goods and Services Tax Act, 2017.
  • Grounds of challenge: the appeal was dismissed solely on the ground of limitation without consideration of merits, alleged violation of natural justice, and procedural irregularities.
  • Specific allegations by petitioner: a show‑cause notice (Form DRC‑01 No. ZD1901240426787) dated 21 January 2024 demanding tax, interest and penalty was uploaded on the GST portal under ‘Additional Notice and Orders’, resulting in no actual intimation to the petitioner; the petitioner became aware of the adjudication order only after an email from Respondent No.1 on 17 July 2025; the appellate authority dismissed the appeal on limitation grounds alone.
  • State respondents’ position: the petitioner had been given ample opportunity to defend the case; therefore the dismissal on limitation was proper.
  • Court’s observation: the petitioner made out a prima facie case; since the dismissal was on limitation and not on merits, interference is warranted in the interests of justice.

Final Outcome

  • The appellate order dated 17 June 2026 and the adjudication order dated 31 July 2024 are quashed and set aside.
  • Respondent No.1 is directed to revisit the issue, considering the grounds raised in the petitioner’s appeal on its merits.
  • Respondent No.1 shall afford the petitioner an opportunity of hearing and pass a fresh, reasoned adjudication order in accordance with law within 12 weeks from the date of this order, and communicate the decision to the petitioner within one week thereafter.
  • No affidavit in opposition was called for; the allegations in the writ petition are deemed denied and not admitted.
  • An urgent photostat certified copy of this order shall be supplied to the parties, if applied for, as early as possible.

Topics: GST Litigation, Tax Adjudication