Mohammad Hasim Khan Vs State of West Bengal & Ors. (Calcutta High Court)
The Calcutta High Court has remanded an appeal by Mohammad Hasim Khan back to the appellate authority, instructing it to decide on the merits of a Goods and Services Tax (GST) case despite initial rejection based on a delay. The petitioner claimed unawareness of crucial notices uploaded on the common portal under “Additional Notices and Orders,” leading to an ex parte adjudication order.
The case originated from an order dated August 4, 2023, issued under Section 73(9) of the WBGST/CGST Act, 2017, concerning the tax period from July 1, 2017, to March 31, 2018. This order led to an appeal by the petitioner, which the appellate authority subsequently rejected on May 29, 2025, solely on the grounds of limitation (delay in filing).
During the High Court hearing, Mr. Ray, representing the petitioner, argued that notices identifying discrepancies (Form GST ASMT-10), pre-show cause notices (Form GST DRC-01A), and the show cause notice (Form GST DRC-01) were all uploaded to the common portal under a section titled “Additional Notices and Orders.” He contended that due to this specific placement, the petitioner was unaware of these communications and, therefore, could not adequately respond, resulting in an ex parte adjudication. Upon discovering the adjudication order, an appeal was filed on March 29, 2025, along with the necessary pre-deposit, but this filing was unfortunately delayed.
