Birla Brothers Private Limited And Another Vs Deputy Commissioner of Revenue (Calcutta High Court)
The Calcutta High Court examined a writ petition challenging an adjudication order dated March 6, 2023 passed under Section 73 of the West Bengal GST Act / Central GST Act, 2017. By the impugned order, the petitioners were held liable to pay tax, interest, and penalty.
The principal grievance raised by the petitioners was that the impugned order had been passed in gross violation of the principles of natural justice. The petitioners contended that all notices relating to the proceedings under Section 73, including the show cause notice and the adjudication order, were uploaded on the GST portal only under the “Additional Notices and Orders” tab instead of the main “Notices and Orders” tab. According to the petitioners, this manner of uploading caused the notices and orders to escape their attention as well as that of their authorised representatives.
It was submitted that since the show cause notice was uploaded only under the additional tab, the petitioners remained unaware of the proceedings and were consequently deprived of the opportunity to submit a reply. As a result, the adjudication order was passed without the petitioners being heard. The petitioners stated that they became aware of the proceedings only upon receiving a recovery notice dated October 17, 2025 through email.
