Priti Builders Vs Deputy Commissioner of State Tax (Calcutta High Court)
The writ petition challenged an order dated December 18, 2024 passed under Section 74 of the West Bengal Goods and Services Tax Act, 2017 / Central Goods and Services Tax Act, 2017. The petitioner contended that a search and seizure operation was conducted at its principal place of business on January 25, 2024, during which documents, books of accounts, and the CPU of its computer were seized. An intimation under Section 74(5) alleging short payment of tax on outward supply due to suppression was issued on March 18, 2024. The petitioner replied on April 9, 2024, requesting copies of the seized records and return of the CPU to enable effective participation in adjudication proceedings.
According to the petitioner, neither copies of the seized documents were supplied nor was the CPU returned. Thereafter, a show cause notice under Section 74(1) was issued proposing tax liability on the ground of suppression. Although a notice for personal hearing was issued, the petitioner did not appear on the scheduled date. However, the petitioner submitted a reply to the show cause notice on August 6, 2024, again requesting access to the seized documents and return of the CPU. Despite this, the adjudicating authority passed the impugned order confirming the demand without granting any further opportunity of hearing after receipt of the petitioner’s reply.
