Shailesh Kumar Jaiswal Vs Joint Commissioner of State Tax (Calcutta High Court)
the case of Shailesh Kumar Jaiswal Vs. Joint Commissioner of State Tax (Calcutta High Court), the petitioner challenged a GST demand order for the financial year 2022-2023, asserting that it was passed without granting the statutory right to a personal hearing. The petitioner was issued a summary show cause notice in FORM GST DRC-01, which contained a note “N.A.” in the personal hearing column, indicating that no opportunity for a personal hearing was provided. The petitioner contended that the adjudicating authority’s failure to grant such a hearing, despite the legal requirement, led to the improper passing of the adjudication order on 29th August, 2023.
The Court examined the provisions of Section 75(4) of the West Bengal Goods and Services Tax (WBGST) Act, 2017, which mandates that an opportunity for a personal hearing be granted either upon a written request from the assessee or when an adverse decision is contemplated. The petitioner argued that the failure to specify a date, time, or venue for the hearing in the show cause notice violated this statutory requirement. The Court referred to the judgment in Goutam Bhowmik vs. State of West Bengal (2024), where it was established that authorities must provide a personal hearing when an adverse decision is anticipated, regardless of whether the taxpayer requests it.
