Priti Builders Vs Deputy Commissioner of State Tax (Calcutta High Court)
The writ petition before the Calcutta High Court challenges an adjudication order dated December 18, 2024 passed under Section 74 of the WBGST/CGST Acts. The petitioner alleged violation of natural justice, claiming that copies of seized documents and material stored in a CPU were not supplied, denying an effective opportunity to reply. The State contended that access was provided but not availed. The petitioner disputed this, stating access was limited to interrogation. The State sought time to take instructions. The matter was directed to be listed on January 6, 2026, with liberty to seek interim relief.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
This writ petition lays challenge to an adjudication order dated December 18, 2024 passed by the adjudicating authority under Section 74 of the WBGST Act, 2017/CGST Act, 2017.
2. Mr. Ghosh, learned advocate appearing for the petitioner submits that the adjudication order has been passed in complete violation of the principles of natural justice inasmuch as neither the material stored in the CPU nor copies of the seized material have been supplied to the petitioner thereby depriving the petitioner of an effective opportunity of preparing its reply.
