Prosanta Kumar Saha Vs Union of India & Ors. (Calcutta High Court)
The Calcutta High Court, in the case of Prosanta Kumar Saha Vs. Union of India & Ors., addressed a challenge to an order issued on December 14, 2023, by a proper officer under Section 73 of the WBGST/CGST Act, 2017, pertaining to the tax period from July 1, 2017, to March 31, 2018. The petitioner contested this order, leading to the writ petition.
During the proceedings, the respondents’ legal representative informed the court that the petitioner had not been granted an opportunity for a personal hearing, a requirement under Section 75(4) of the said Act. Additionally, it was noted from the records that a response filed by the petitioner had not been considered in the original adjudication. Due to these procedural omissions, the High Court determined that the order dated December 14, 2023, could not be upheld. Consequently, the court set aside the impugned order and remanded the matter back to the proper officer. The proper officer is now directed to conduct a fresh adjudication, ensuring that the petitioner or their representative is provided with an opportunity of personal hearing and that the petitioner’s previously submitted response is taken into consideration. The writ petition and its connected application were disposed of following this decision.
