Chatterjee Concern Vs State of West Bengal & Ors. (Calcutta High Court)
The Calcutta High Court considered a writ petition challenging an appellate order dated May 9, 2024 passed under Section 107 of the West Bengal Goods and Services Tax Act, 2017 / Central Goods and Services Tax Act, 2017. The appellate order had dismissed, ex-parte, the petitioner’s appeal against an adjudication order dated March 25, 2023 issued under Section 73 of the Act, by which the petitioner was held liable for excess claim of input tax credit along with interest and penalty.
The appeal before the appellate authority was first fixed for hearing on August 3, 2023. On that date, the petitioner appeared through an authorised representative and sought an adjournment, which was granted, and October 5, 2023 was fixed as the next date. On the adjourned date, the petitioner remained unrepresented. The appellate authority thereafter proceeded ex-parte and eventually passed the impugned order after a lapse of about seven months from the adjourned hearing date.
Before the High Court, the petitioner explained the absence on October 5, 2023 by filing a supplementary affidavit, stating that its tax consultant could not attend the hearing as he was seriously ill and suffering from prostate cancer, and had been under medical supervision, including hospitalisation. The petitioner argued that since the appeal was not disposed of on the adjourned date or immediately thereafter, the appellate authority ought to have provided at least one more opportunity of hearing.
