Case Law Details
Goutam Bhowmik Vs State of West Bengal & Ors. (Calcutta High Court, Circuit Bench at Jalpaiguri)
Introduction: In a recent legal development, Goutam Bhowmik secured a significant victory against the State of West Bengal, as the Calcutta High Court set aside an unjust tax assessment order dated 25.03.2021. The appellant, engaged in the trade of Timber, had filed a writ petition, WPA 1866 of 2023, challenging the order passed under Section 73 of the WBGST/CGST Act, 2017, for the tax period spanning April 2018 to March 2019.
Background: The appellant contended that the assessment order was flawed as it was issued without affording him the required opportunity of hearing, as mandated by Section 75(4) of the Act. The legal battle unfolded with the appellant, represented by Advocate Sri Himangshu Kumar Ray, alleging a breach of statutory provisions and principles of natural justice. On the other side, Mr. Subir Kumar Saha, learned AGP, and Mr. Dilip Kumar Agarwal, representing the State, argued that the proper officer had issued a notice under Section 73 and the appellant had failed to respond, making the order legitimate.
Court’s Analysis: After hearing both parties, the Division Bench of the Calcutta High Court, comprising [Judge Names], meticulously examined the case. The court noted that the show cause notice, though indicating an opportunity for a personal hearing, failed to specify the date, time, or venue for the same. This omission, the court held, amounted to a violation of Section 75(4) of the WBGST/CGST Act, 2017.
Quoting the Allahabad High Court’s decision in Bharat Mint and Allied Chemicals vs. Commissioner of Commercial-tax, the Calcutta High Court emphasized that the opportunity of a personal hearing is mandatory when an adverse decision is contemplated against the assessee. The Allahabad High Court’s ruling supported the notion that the absence of a specified date, time, or venue for personal hearing in the notice renders the order unsustainable.
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