M/S BIMAL MISRA AND ORS. vs ASSISTANT COMMISSIONER OF REVENUE, STATE TAX, BERHAMPORE CHARGE AND ORS.

01.09.26
06 Ct. No.10
AGM
WPA 10107 of 2026

M/s. Bimal Misra & Ors.
vs.
The Assistant Commissioner of Revenue, State Tax,
Berhampore Charge & Ors.

Mr. Sandip Choraria.
Mr. Akash Chakraborty.
Mr. R. Manna.
….for the petitioner

Mr. Prithu Dudhoria.
Ms. Sruti Datta.
….for the State-respondents

1. Affidavit of service filed in Court today be
kept with the record.
2. State respondent remains unrepresented
in Court today.
3. Mr. Prithu Dudhoria, learned advocate
along with Ms. Sruti Datta, learned advocate are
engaged in this matter on behalf of the State.
Their appearances be accordingly regularized
from the office of the Government Pleader.
4. The present writ petition has been filed
challenging inter alia, the legality and validity of
the adjudication order dated 19.02.2025 passed
by the respondent No. 1 under Section 73 of the
West Bengal Goods and Services Tax
Act(hereinafter referred to as the said ‘WBGST
Act’) and the Central Goods and Services Tax Act,
2017(hereinafter referred to as the said ‘CGST
Act’).

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5. Learned counsel for the petitioner submits
as follows;
i. That a show cause notice in Form DRC 01 No.
ZD1911240172069 dated 12.11.2024 has been
issued to the petitioner demanding tax, interest
and penalty.
ii. That said notice has been uploaded on the
GST portal under the tab ‘Additional Notice and
Orders’. Due to this, the petitioner did not get any
actual intimation and hence could not respond to
the show cause notice.
iii. That the petitioner came to know above
the adjudication order dated 19.02.2025 only
upon receiving a recovery notice dated
18.03.2026.
iv. That the entire proceedings and the
impugned order are contrary to law and have been
passed in violation of principles of natural justice
and without due compliance with the procedure
prescribed under the said Act.

6. Learned counsel appearing for the State
respondents opposed the writ petition and
submitted since the petitioners have been granted
ample opportunities to defend his case, the
adjudication order has been rightly passed.

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7. Having heard the parties and upon
perusing the records made available this Court
observes as follows;
i. The petitioners have been able to make
out a prima facie case.
ii. The fact that show cause notice has been
only uploaded under the ‘tab Additional
Notice and Orders’ and no separate
intimation has been given therefore, the
petitioner has been unable to reply to the
same. This constitutes a violation of
natural justice.
8. Considering the peculiar facts of the case,
interference by this Court is warranted in ends of
justice.
9. In view of the above this Court directs as
follows:
a. The show cause notice dated 12.11.2024
and the adjudication order dated
19.02.2025 are hereby quashed and set
aside.
b. Respondent no. 4 is directed to issue a
fresh show cause notice on the petitioners
within a period of two weeks. The
petitioner shall respond the same by filing
a comprehensive and detailed reply within
two weeks thereafter before the

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respondent no. 1. The respondent no. 1
shall consider and dispose of the reply
filed by the petitioners by passing a
reasoned and speaking order within a
period of twelve weeks from the date of
receipt of the reply in accordance with law
upon affording an opportunity of personal
hearing to the petitioners.
c. Such decision shall be communicated to
the petitioners within a week thereafter.
10. With the above observations and
directions this writ petition stands disposed of.
11. Since no affidavit in opposition has been
called for, the allegations contained in the writ
petition are deemed to have been denied and not
admitted.
12. Urgent Photostat certified copy of this
order be supplied to the parties, if applied for, as
early as possible.

(Smita Das De, J.)