Ram Chandra Sahoo Vs Union of India And Ors. (Calcutta High Court)
The Calcutta High Court disposed of a writ petition challenging a show cause notice dated 30.07.2024 and an ex parte adjudication order dated 06.01.2025 passed under Section 74 of the CGST Act concerning reversal of Input Tax Credit (ITC) of Rs. 3,02,100 along with interest and 100% penalty for the period 2017-18 to 2021-22. The petitioner, engaged in wholesale and retail medicine trade involving both taxable and non-taxable supplies, contended that a reply to the show cause notice had been filed but was not considered before passing the ex parte order. The petitioner also submitted that an attempt to file an appeal electronically failed due to a technical glitch despite payment of the mandatory pre-deposit. The Court held that the petitioner had made out a prima facie case and directed filing of a fresh appeal before the appellate authority within two weeks in terms of Rule 108 of the CGST Rules. The Court also directed that delay in filing the appeal be condoned under Section 107(4) of the CGST Act and permitted manual filing in Form GST APL-01.
Present for the Petitioner: Mr. Himangshu Kumar Ray, Mr. Subhasis Podder, Ms. Shivani Shaw, Ms. S. Bagaria
