Case Law Details
Mitali Saha Vs State of West Bengal & Ors. (Calcutta High Court)
In a significant ruling, the Calcutta High Court addressed critical issues under the CGST/WBGST Act, 2017, in the case of Mitali Saha Vs State of West Bengal & Ors. This case revolved around the procedural aspects and the principles of natural justice in the context of service and adjudication of show cause notices and orders under the said Act. The judgment highlights the necessity for clarity in the communication and service of legal notices via the GST portal and emphasizes the need for adherence to the principles of natural justice.
The petitioner, Mitali Saha, challenged the notifications dated 5th July 2022 and 31st March 2023 issued under Section 168A of the CGST/WBGST Act, 2017. However, the primary focus of the petition shifted to the challenge of a show cause notice issued under Section 73 dated 6th April 2023 and the subsequent order dated 6th December 2023 for the tax period July 2017-March 2018.
The petitioner argued that the show cause notice and the adjudication order were not properly served, as they were not uploaded in the “view notices and orders” section of the GST portal. Instead, they were uploaded in the “view additional notices and orders” section, which caused confusion and denied the petitioner the opportunity to appropriately respond, leading to an ex parte order. Additionally, the petitioner highlighted that the complex design of the portal prior to its redesign made it difficult for taxpayers to access necessary information.
The petitioner also brought to light that a notice in Form GST DRC-13 dated 6th May 2024, leading to the attachment of the petitioner’s bank account, was not communicated properly. This attachment was later withdrawn by the Assistant Commissioner, Raiganj Charge, as indicated by a letter dated 28th May 2024.
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