Arup Mallick Vs Commissioner (Calcutta High Court)
In the case of Arup Mallick Vs. Commissioner, the Calcutta High Court addressed the failure to provide a personal hearing as mandated by Section 75(4) of the CGST Act, 2017. The petitioner challenged the final order dated December 13, 2023, arguing that the lack of a personal hearing, despite being required, vitiated the order. The petitioner had received a show cause notice but was unable to respond due to illness, providing medical evidence for the delay. The court found that, under the statute, an opportunity for a personal hearing is necessary when an adverse decision is anticipated. As the petitioner did not receive this opportunity, the court deemed the order invalid and remanded the case for re-adjudication, instructing the proper officer to provide a hearing and resolve the matter within eight weeks. The court emphasized that this issue was the sole challenge pressed by the petitioner.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
1. Challenging, inter alia, failure on the part of the respondents to afford the petitioner with an opportunity of personal hearing in terms of the provisions contained in Section 75(4) of the CGST/WBGST Act, 2017 (hereinafter referred to as the “said Act”), the present writ petition has been filed.
