GST Order Quashed for Denial of Personal Hearing: Calcutta HC

Arup Dutta Vs State of West Bengal & Ors. (Calcutta High Court)

Summary: The Calcutta High Court disposed of the writ petition filed by Arup Dutta challenging the legality and validity of an adjudication order dated 09.12.2025 passed by respondent No. 3 under Section 73 of the West Bengal Goods and Services Tax Act and the Central Goods and Services Tax Act, 2017. The petitioner submitted that a show cause notice in Form DRC 01 dated 04.06.2025 had demanded tax, interest and penalty and that the notice and adjudication order were uploaded on the GST portal under the tab “Additional Notice and Orders”. According to the petitioner, the personal hearing date in the show cause notice was fixed prior to the reply date, and despite a reply being submitted on 04.01.2025, respondent No. 3 did not provide an opportunity of personal hearing, contrary to Section 75(4) of the GST Act.

The petitioner further stated that the ex-parte adjudication order was uploaded under the “Additional notices and order” tab and that he came to know about the order dated 09.12.2025 only after receiving a phone call from the GST Department on 10.07.2026. The State opposed the writ petition and submitted that ample opportunities had been granted to defend the case. Upon hearing the parties and perusing the records, the Court observed that the petitioner had made out a prima facie case and noted that the adjudication order had only been uploaded under the “Additional Notice and Orders” tab without separate intimation. The Court consequently quashed and set aside the adjudication order dated 09.12.2025 and directed respondent No. 3 to revisit the issue by considering the petitioner’s reply on merits, afford an opportunity of hearing and pass a fresh reasoned adjudication order in accordance with law within 12 weeks. The decision was directed to be communicated within a week thereafter. The Court clarified that since no affidavit in opposition had been called for, the allegations in the writ petition were deemed to have been denied and not admitted.