Madhusudan Banik Vs State of West Bengal & Ors. (Calcutta High Court)
In the case of Madhusudan Banik Vs State of West Bengal & Ors., the Calcutta High Court addressed procedural issues in a GST-related appeal. The appellant, Madhusudan Banik, had challenged the Additional Commissioner of Revenue’s decision, which affirmed an adjudication order for the financial year 2018-19 under Section 73(9) of the WBGST Act, 2017. The court noted that the appellant failed to respond to the initial show-cause notice and did not participate in the adjudication process. Although the appellant filed an appeal within the permissible time, his repeated absence during hearings led to its dismissal.
The High Court observed that the appellate authority’s order lacked reasoning and did not address the grounds raised in the appeal petition. It set aside the appellate authority’s decision and remanded the case for fresh consideration. The court directed the appellate authority to provide the appellant with one final opportunity to present his case, ensuring adherence to due process. The appellant must attend the scheduled hearing and submit written arguments, after which the appellate authority is required to issue a detailed and reasoned order based on merits and legal principles.
Appellants were represented by Mr. Himangshu Kumar Ray, Mr. Anup Dasgupta & Others
