Ajit Kumar Bothra Vs Assistant Commissioner of State Tax & Ors. (Calcutta High Court)
Calcutta High Court has remanded a Goods and Services Tax (GST) appeal filed by Ajit Kumar Bothra, setting aside the appellate authority’s order that dismissed the appeal solely on the grounds of limitation without adjudicating its merits. The court emphasized that the absence of a personal hearing opportunity for the petitioner, coupled with the existing statutory scheme for appeals, warranted a fresh consideration of the matter.
The petitioner had challenged an order dated January 3, 2025, which rejected his appeal under Section 107 of the CGST/WBGST Act, 2017, for the tax period April 2018 to March 2019. The writ petition also contested the attachment of the petitioner’s bank account.
The High Court observed that despite the show cause notice dated September 12, 2023, indicating no personal hearing was offered, the subsequent order dated March 5, 2024, claimed the registered taxpayer failed to reply or avail a personal hearing. The court found this discrepancy problematic.
Considering the statutory scheme of the GST Act, which provides a further opportunity for taxpayers to challenge adjudication orders, and noting that the appellate tribunal is yet to be constituted, the court deemed it necessary to remand the matter for a decision on merits. The court highlighted that the appellate authority is better equipped to review electronic records available on the GST portal than the High Court itself.
