Kulik Plywood Private Limited & Anr. Vs State of West Bengal & Ors. (Calcutta High Court)
The petition challenged the adjudication order dated 14.08.2024 and appellate order dated 19.12.2025 under Section 107 of the West Bengal Goods and Services Tax Act and the Central Goods and Services Tax Act, 2017. The petitioners submitted that the show cause notice in Form DRC 01 dated 13.05.2024 had been uploaded only under the GST portal’s “Additional Notice and Orders” tab, due to which they failed to respond within time and came to know of the adjudication order only on 22.08.2025. Their appeal was thereafter dismissed on limitation. The State opposed the petition, submitting that adequate opportunities had been granted. The Calcutta High Court found that the petitioners had made out a prima facie case and that uploading the notice only under the specified portal tab, without separate intimation, resulted in violation of natural justice. Since the appeal had been dismissed solely on limitation and not on merits, the Court quashed and set aside the appellate order, directed the appellate authority to admit and consider the appeal on merits, and required a hearing and fresh reasoned order within 12 weeks.
Challenge to Adjudication and Appellate Orders
The petitioners challenged, inter alia, the legality and validity of the adjudication order dated 14.08.2024 passed by respondent No.4 and the appellate order dated 19.12.2025 passed by respondent No.3 under Section 107 of the West Bengal Goods and Services Tax Act and the Central Goods and Services Tax Act, 2017.
