Facts
The petitioners challenged an adjudication order dated 04.08.2025, passed under Section 74 of the West Bengal Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017.
Source reference: para. 2They contended that the show-cause notice was uploaded under the GST portal’s “Additional Notice and Orders” tab, fixed the personal hearing for the reply due date, and was followed by no hearing after their reply was submitted on 07.04.2025.
Source reference: para. 3(i)–(iii)The adjudication order was also uploaded under that tab, without separate intimation; the petitioners said they learned of it only upon receiving a DRC-13 from their bankers dated 05.03.2026.
Source reference: para. 3(iv)–(v)The State opposed the petition, asserting that the petitioners had received ample opportunity to defend themselves.
Source reference: para. 4Issues
Whether the adjudication order was liable to be set aside in light of the petitioners’ contention that they were not afforded a personal hearing after submitting their reply.
Source reference: para. 3(ii)–(iii)Whether uploading the adjudication order only under the “Additional Notice and Orders” tab, without separate intimation, supported the petitioners’ challenge to the order.
Source reference: para. 5(ii)Law Applied
Section 74 of the WBGST Act and the CGST Act provides for adjudication of tax-related proceedings.
Source reference: para. 2Section 75(4), relied on by the petitioners, concerns the opportunity of hearing in specified circumstances, including where an adverse decision is contemplated.
Source reference: para. 3(iii)The Court’s directions also reflect the requirements of procedural fairness: the petitioners’ reply was to be considered on its merits, they were to be afforded a hearing, and a fresh reasoned order was to be passed in accordance with law.
Source reference: para. 6(b)–(c)Reasoning
The Court found that the petitioners had made out a prima facie case and noted that the adjudication order had been uploaded only under the “Additional Notice and Orders” tab, with no separate intimation given.
Source reference: para. 5(i)–(ii)It set aside the order and directed reconsideration of the petitioners’ reply, with an opportunity of hearing and a fresh reasoned decision.
Source reference: para. 6The Court did not give a detailed determination of the statutory or natural-justice grounds raised.
Source reference: no citationHolding
The Court quashed and set aside the adjudication order dated 04.08.2025.
It directed Respondent No. 1 to consider the petitioners’ reply on merits, afford them a hearing, and pass a fresh reasoned order in accordance with law within 12 weeks, communicating the decision within a further week.
Source reference: para. 6(b)–(c)The writ petition was disposed of.
Source reference: para. 7Acts & Sections Cited
2 provisions across 2 statutes referred to in this judgment. Each provision opens on LawLens.
West Bengal Goods And Services Tax Act, 20171
Central Goods and Services Tax Act, 20171
Original Court PDF
SHEELA FOAM LIMITED AND ANRvsTHE DEPUTY COMMISSIONER STATE TAX SHIBPUR CHARGE AND ORS
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