B. Enterprise & Anr. Vs State of West Bengal as Ors. (Calcutta High Court)
Ex Parte GST Adjudication Order Quashed for Violation of Natural Justice; Fresh Adjudication Directed: Calcutta HC
The Calcutta High Court considered a writ petition challenging the ex parte adjudication order dated August 20, 2024 passed by the Assistant Commissioner of Revenue, Siliguri Charge, SGST under Section 73(1) of the WBGST/CGST Act, 2017.
The petitioner contended that the pre-show cause notice, show cause notices, reminder letters and adjudication order were never uploaded under the “Notices/Orders” tab on the GST portal but were instead uploaded under the “Additional Notices and Orders” tab. According to the petitioner, it became aware of the adjudication order only on March 5, 2026, and therefore could neither reply to the show cause notices nor participate in the proceedings.
The Revenue submitted that an integrated online platform had been created for GST compliance and that notices and orders were uploaded on the portal in accordance with Section 169 of the WBGST/CGST Act, 2017.
The Court observed that it is judicially settled that publication of notices and adjudication orders under the “Additional Notices and Orders” tab cannot be treated as communication contemplated under Section 73(1) of the Act. The Court further noted that the show cause notice dated May 14, 2024 and the reminder letter dated July 24, 2024 fixed the date of personal hearing before the expiry of the time allowed for filing a reply, indicating that an effective opportunity to defend the proceedings had not been afforded. The Court held that the principles of natural justice had been grossly violated and that the petitioner could not be faulted for not replying to the show cause notice or participating in the adjudication.
