Duttcon Consultant and Engineers Private Limited Vs Assistant Commissioner of State Tax (Calcutta High Court)
The Calcutta High Court set aside a summary Form GST DRC-01 show cause notice and summary DRC-07 adjudication order issued under Section 73 of the WBGST/CGST Act, holding them violative of Section 75(6) which mandates that adjudication orders must set out relevant facts and reasons. The petitioner contended that both the notice and order were issued only in summary form without factual details, preventing an effective response, and were uploaded on the GST portal under the “additional notices and orders” tab, resulting in lack of proper service. The Court observed that quasi-judicial orders must be reasoned and that an order without reasons is a nullity, particularly when it has civil consequences. It further found violation of Section 75(4) as no opportunity of hearing was granted. The impugned order and consequential bank attachment were quashed, and authorities were directed to issue a detailed show cause notice and proceed afresh in accordance with law.
Facts:
M/s. Duttcon Consultant and Engineers Private Limited (“the Petitioner”) received summary Form GST DRC-01 SCN dated June 13, 2024 and DRC-07 order dated July 15, 2024 under Section 73 WBGST/CGST Act, 2017 both lacking details/facts enabling response, unaware of proceedings as uploaded under GST portal “additional notices and orders” tab, discovered via notice under section 79(1)(c) read with Rule 145(1) WBGST Act/Rules to bank.
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