Sudarshan Sarker Vs Union of India & Ors. (Calcutta High Court)
Calcutta High Court has set aside an ex-parte order passed by the appellate authority under Section 107 of the West Bengal Goods and Services Tax (WBGST) / Central Goods and Services Tax (CGST) Act, 2017, in the case of Sudarshan Sarker versus Union of India & Ors. The court has remanded the matter back to the appellate authority for fresh adjudication, citing the lack of a reasoned order and non-compliance with statutory provisions.
The petitioner, Sudarshan Sarker, challenged the order dated December 31, 2024, primarily on two grounds. His counsel, Mr. Ray, argued that the appellate authority decided the case without providing further opportunity for a personal hearing. This omission was particularly contentious given that the petitioner is 73 years old.
Independent of the natural justice claim, Mr. Ray contended that Section 107(12) of the said Act mandates the appellate authority to decide the points raised and adjudicate the appeal on its merits, irrespective of the petitioner’s appearance. He asserted that the impugned order was a “non-speaking order,” failing to provide reasons for its decision and thus non-compliant with the statutory provision. To bolster this argument, Mr. Ray referenced a judgment from the Hon’s Division Bench of the Calcutta High Court, Madhusudan Banik, Proprietor of M.M.Pharntaceuticals versus State of West Bengal & ors., reported in 2025 (4) TMI 94- Calcutta High Court. This precedent underscored the necessity for appellate authorities to issue reasoned orders.
