Calcutta High Court Restores GST Appeal Dismissed on Limitation, Citing Natural Justice

Arun Kumar Dutta Vs State of West Bengal & Ors. (Calcutta High Court)

Summary: The Calcutta High Court considered a writ petition challenging an adjudication order dated 23.08.2024 and an appellate order dated 28.01.2026 passed under Section 107 of the West Bengal Goods and Services Tax Act, 2017, whereby the petitioner’s appeal had been dismissed on the ground of limitation. The petitioner submitted that a show cause notice in Form DRC 01 dated 16.05.2024 had been issued demanding tax, interest and penalty, but the notice was uploaded on the GST portal under the “Additional Notice and Orders” tab and no separate intimation was given.

The petitioner stated that he became aware of the adjudication order only upon receiving a phone call from respondent no. 4 in the last week of January 2026 and thereafter preferred an appeal under Section 107, which was dismissed solely on limitation without consideration of the merits. The petitioner contended that the proceedings violated principles of natural justice and the prescribed statutory procedure. The State respondents opposed the petition, submitting that hard copies of the show cause notice had already been received and that ample opportunity had been granted to defend the case.

The Court observed that the petitioner had made out a prima facie case and found that the show cause notice and adjudication order had been uploaded only under the “Additional Notice and Orders” tab, without separate intimation, leaving the petitioner unable to reply. The Court held that this constituted a violation of natural justice. Considering that the appeal had been dismissed only on limitation and not on merits, the Court found interference warranted in the interests of justice. The appellate order dated 28.01.2026 was therefore quashed and set aside, and respondent no. 3 was directed to admit the appeal, consider it on merits, afford an opportunity of hearing and pass a fresh reasoned order in accordance with law within 12 weeks.