Bratin Sikder Vs State of West Bengal & Ors. (Calcutta High Court)
The petitioner, a sole proprietorship engaged in works contract and registered under the WBGST Act, challenged an adjudication order dated April 25, 2022 issued by the Assistant Commissioner of Revenue, State Tax, Alipurduar Zone. A show-cause notice (SCN) dated March 22, 2022 was issued alleging excess Input Tax Credit claimed in comparison to GSTR-2A for FY 2018-19. The petitioner replied, but the authority proceeded to confirm the demand under Section 73 without granting a personal hearing.
The petitioner argued that no opportunity of hearing was given despite the SCN contemplating an adverse decision. The State contended that the order was appealable under Section 107 of the WBGST Act and that the writ petition was liable to be dismissed for delay. The State argued the order had been passed in April 2022, and the petitioner approached the court only in 2025.
In response, the petitioner submitted that the order was uploaded only under the “Additional Notices and Orders” tab, not the normal tab, and therefore was not properly communicated. The petitioner claimed to have discovered the order only on August 30, 2025 and filed the writ petition on September 8, 2025. The petitioner argued that due to violation of natural justice, the writ remedy was invoked instead of the appellate route.
