Authority: High Court at Calcutta
Order Date: 01.10.2026
Case Overview
- Petitioner: Rimoli Culture; Respondents: Joint Commissioner, State Tax, Appellate Authority (GST), Behala Circle & others.
- The petitioner challenged the Directorate of Commercial Taxes, West Bengal order dated 31 December 2025 which rejected its prayer for condonation of delay in replying to a show‑cause notice dated 14 March 2023.
- The show‑cause notice, served through the Additional Notices Portal, required a reply by 31 March 2023 and stipulated that no personal hearing would be granted, contrary to statutory provisions mandating a hearing.
- The petitioner argued inadvertent non‑receipt of the notice and sought condonation of delay; the appellate authority rejected the prayer mechanically without reasons.
Final Outcome
- The Court set aside the order dated 31 December 2025 and the earlier order dated 22 December 2022.
- The petitioner is granted liberty to file its reply to the show‑cause notice within two weeks from the date of this order.
- Upon receipt of the reply, the respondents must provide a personal hearing to the petitioner and pass a reasoned order in accordance with law.
- The writ petition is disposed of without any order as to costs.
Topics: GST, Tax Litigation