Phuljhora Agro Plantation Private Limited & Anr. Vs Union of India & Ors. (Calcutta High Court)
The Calcutta High Court has quashed a GST assessment order issued against Phuljhora Agro Plantation Pvt. Ltd. under Section 73(9) of the West Bengal Goods and Services Tax Act, 2017. The petitioner was initially served with a show cause notice on August 8, 2023, which failed to specify the date, time, or venue for a personal hearing, despite suggesting that a hearing might be provided. The petitioner did not respond, and an assessment order confirming a tax demand of Rs. 18,54,576 was issued on November 17, 2023. The petitioner challenged the order, arguing that the lack of a specified hearing violated the principles of natural justice. The court agreed, referencing a similar case (Goutam Bhowmik v. State of West Bengal), which mandates that the proper officer must afford an opportunity for a hearing when an adverse decision is contemplated. Consequently, the court set aside the show cause notice and the assessment order, allowing the authority to initiate fresh proceedings with a proper hearing. The limitation period for such proceedings will begin from the date of the new notice.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
