Amaresh Ghosh Vs State of West Bengal & Ors. (Calcutta High Court)
Summary: In Amaresh Ghosh Vs State of West Bengal & Ors., the Calcutta High Court considered an ex parte assessment order dated 03.04.2024 under Section 73 of the CGST/WBGST Act concerning April 2018 to March 2019 and an ITC mismatch demand of Rs. 2,40,21,589/-. The petitioner contended that the show-cause notice dated 21.12.2023 was not served and that the procedure prescribed under Circular No. 183/15/2022-GST dated 27.12.2022 was not followed before raising the ITC mismatch demand. The respondents submitted that uploading the notice on the common portal constituted valid service under Section 169(1)(d) and that personal hearing had been afforded. The Court found that the impugned orders appeared to have been passed without adhering to paragraph 4 of the Circular, which requires the proper officer to first seek details and verify fulfilment of Section 16 conditions before confirming an ITC mismatch demand. The Court quashed the adjudication order, directed the petitioner to submit a comprehensive representation with supporting documents by 30 September 2026, and directed respondent no. 3 to decide it by a reasoned order after reasonable opportunity of hearing.
Appellant was represented by: Himangshu Kumar Ray
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
