Raju Ghosh Vs State of West Bengal & Ors. (Calcutta High Court)
Material Facts
The petitioner challenged the appellate order dated 22.05.2026 passed under Section 107 of the West Bengal Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017 for the period July 2017 to March 2018. The petitioner also challenged the ex parte adjudication order dated 18.12.2023 passed under Section 73 of the WBGST Act, 2017 and two recovery notices dated 20.02.2026.
A notice in Form GST DRC-01 dated 21.09.2023 was issued requiring the petitioner to show cause regarding payment of tax, interest and penalty. According to the petitioner, the notice and subsequent adjudication order were uploaded only under the “Additional Notices and Orders” tab on the GST portal. The petitioner submitted that an adjournment had been sought but was not reflected in the adjudication order, that the personal hearing date mentioned in the show cause notice preceded the date for filing the reply, and that the petitioner remained unaware of the adjudication order. The disputed tax amount of ₹40,07,880 had already been recovered from the Electronic Credit Ledger.
Procedural History
The petitioner challenged the appellate order under Section 107, the ex parte adjudication order under Section 73, and the consequential recovery notices by filing the present writ petition.
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