Tirupati Traders & Anr. Vs Union of India & Ors. (Calcutta High Court)
The Calcutta High Court disposed of a writ petition challenging an adjudication order dated December 12, 2023 passed under Section 73 of the WBGST Act, 2017/CGST Act, 2017. The petitioners alleged that the order was passed in gross violation of the principles of natural justice, contending that their reply to the show-cause notice was not considered and that no opportunity of personal hearing was granted. It was further submitted that the adjudication order applied an incorrect provision of law, for which the petitioners had already filed an application for rectification before the adjudicating authority. Despite the rectification application remaining pending, the GST authorities had initiated recovery proceedings based on the impugned order.
The respondents opposed the writ petition on the ground of availability of an appellate remedy and inordinate delay, arguing that pendency of a rectification application could not justify the belated approach to the Court. Upon hearing both sides and considering the record, the High Court noted that the petitioners had approached the adjudicating authority seeking rectification and that if such application were decided favourably, the demand raised under the impugned order might not survive. In this context, the Court directed the proper officer to consider and dispose of the rectification application within four weeks from the date of communication of the order.
