RSSG-OT (JV) and Anr. Vs Union of India & Ors. (Calcutta High Court)
The writ petition challenged an adjudication order dated August 27, 2024 passed under Section 73 of the WBGST Act, 2017 / CGST Act, 2017. Although the order was appealable, the petitioners did not file an appeal within the prescribed time. The explanation offered was that the authorised signatory of the first petitioner was seriously unwell and remained under medical treatment from July 25, 2023 to April 29, 2025, and that the business of the first petitioner had closed much before the issuance of the show-cause notice. Due to these circumstances, the petitioners neither participated in the adjudication proceedings nor filed a reply to the show-cause notice, resulting in ex parte adjudication.
The petitioners contended that they had a good case on merits and possessed documents demonstrating that no tax was due or payable for the relevant financial year. They submitted that if such documents were produced, the GST authorities would be satisfied. After hearing both sides and examining the record, the Court noted that the petitioners had lost the opportunity to participate in the adjudication and would also lose an important appellate forum if no relief were granted.
