Authority: High Court at Calcutta, Constitutional Writ Jurisdiction Appellate Side
Order Date: 18 September 2026
Case Overview
- Petitioners: M/s. Silicon Ceramics & Ors.; Respondents: Additional Commissioner of State Tax (Appellate Jurisdiction), Asansol Circle & Ors.
- The petitioners sought condonation of delay for filing an appeal against a GST assessment (GSTIN‑19AAXFS4830R1ZZ).
- A show‑cause notice was issued on 29 August 2023, requiring a reply by 29 September 2023; the notice was posted on the additional notices portal.
- The petitioners claim they overlooked the portal notice, leading to a missed reply.
- The authorities dismissed the condonation application and, on 12 February 2026, ordered that the appeal could not be entertained.
- An earlier order dated 3 October 2023 affirmed the dismissal, stating the petitioners had not replied to the show‑cause notice.
- Respondents argued that no statutory extension of time could be granted.
- The Court observed that the procedural lapse (notice posted on portal and possibly missed) warranted reconsideration without delving into limitation issues.
Final Outcome
- The Court set aside the order dated 12 February 2026 and the original order dated 3 October 2023, finding them passed without considering the petitioners' contentions and supporting documents.
- Petitioners are directed to file a reply to the show‑cause notice, along with supporting documents, within four weeks from the date of this order.
- The tax authorities must hear the petitioners within four weeks after receipt of the reply.
- The authorities are expressly instructed not to invoke the ground of limitation when evaluating the petitioners' contentions and to adjudicate the matter strictly in accordance with law.
Topics: Tax Litigation, Judicial Relief