Maya Store & Anr. Vs Union of India & Ors. (Calcutta High Court)
The writ petition challenged an Order-in-Original dated December 14, 2023, passed by the Proper Officer under Section 73 of the WBGST Act, 2017/CGST Act, 2017 for the tax period July 1, 2017 to March 31, 2018. The petitioners contended that the impugned order was passed without providing any opportunity of hearing, despite having adverse consequences.
Upon calling for a report from the CGST authorities, an affidavit was filed stating that no physical letter for personal hearing had been issued. It was claimed that a date for personal hearing had been provided online through the ACES-GST Application available in the CITRIX Appstore. However, it was further disclosed that from June 2025 onwards the application had been withdrawn and no record, proof, or screenshot of any such online notice was available.
The Court observed that there was nothing on record to conclusively establish that notice of hearing had been served upon the petitioners. Under Section 75(4) of the Act, grant of opportunity of hearing is mandatory where an order with adverse consequences is contemplated. Since it was not proved to the Court’s satisfaction that such opportunity was granted, the impugned order was held to be in violation of the principles of natural justice and Section 75(4).
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