Silicon Ceramics & Ors. Vs Additional Commissioner of State Tax (Calcutta High Court)
Summary: The Calcutta High Court set aside the order dated 12 February 2026 passed by the Additional Commissioner of State Tax, Asansol Circle rejecting the petitioners’ application for condonation of delay, as well as the order in original dated 3 October 2023. The petitioners had been served with show-cause notice dated 29 August 2023 requiring a reply by 29 September 2023, while the column for the date and venue of personal hearing stated “Not Applicable”. The subsequent order in original alleged that the petitioners had not replied to the show-cause notice.
The petitioners contended that the show-cause notice had been uploaded in the additional notices portal and was therefore overlooked. Their subsequent application seeking condonation of delay in filing the appeal was rejected because the authorities considered themselves unable under the statute to extend the time for filing the appeal.
The High Court observed that it was an admitted fact that the show-cause notices had been served on the additional notices portal and that it was possible for the petitioners to have overlooked them and consequently not obtained an opportunity to reply. The Court held that the challenge to the order in original ought to be considered without going into limitation. It accordingly set aside both orders and directed the authorities to consider the petitioners’ contentions and supporting documents, hear the matter on merits, and provide a personal hearing either to the petitioners or their authorised representatives. The authorities were specifically directed not to reject the petitioners’ contentions on the ground of limitation.
