Ramkrishna Banerjee Vs Deputy Commissioner of State Tax Srirampur Charge & Ors. (Calcutta High Court)
The writ petition challenges an adjudication order dated August 11, 2024 passed under Section 73 of the WBGST Act, 2017 and CGST Act, 2017, whereby the petitioner was held liable to pay tax on several counts. The petitioner assails the order on multiple grounds, alleging that it suffers from incurable defects.
The primary contention is that the impugned order was passed based on Notification No. 56 of 2023–Central Tax dated December 28, 2023 issued by the Central Board of Indirect Taxes and Customs and the corresponding State Notification, purportedly issued under Section 168A of the 2017 Act. The petitioner argues that these notifications are ultra vires Section 168A as they were issued without the existence of any “force majeure” situation that would justify invocation of the power to extend time limits under that provision.
It is further submitted that the adjudication order was passed in violation of principles of natural justice and in breach of Section 75(4) of the Act, as no opportunity of hearing was granted to the petitioner, despite the order adversely affecting him.
On the issue of delay in approaching the Court, the petitioner contends that he was unaware of the adjudication order as it was not properly served. According to the petitioner, the order was merely uploaded on the GST portal under the “Additional Notices and Orders” tab and was not otherwise communicated. The petitioner claims to have become aware of the order only upon receipt of a recovery notice dated November 13, 2025 served on his bank. Immediately thereafter, he filed the present writ petition.
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