Facts
The petitioner challenged an adjudication order dated 19 March 2024 under Section 73 of the West Bengal Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017.
Source reference: para. 2The petitioner submitted that the show-cause notice dated 6 December 2023 specified the personal-hearing date as “NA,” and that both the notice and order were uploaded under the GST portal’s “Additional Notice and Orders” tab without separate intimation.
Source reference: para. 3The petitioner stated that he learned of the order only upon receiving a DRC-13 from his bankers dated 24 September 2026.
Source reference: para. 3The State opposed the petition, contending that ample opportunities had been given to the petitioner.
Source reference: para. 4Issues
Whether the adjudication order should be set aside where it was uploaded under the “Additional Notice and Orders” tab without separate intimation to the petitioner.
Source reference: para. 5(ii)Whether the petitioner should be afforded an opportunity to file a reply and receive a personal hearing before fresh adjudication.
Source reference: paras. 3(ii)–(iii), 6(b)–(c)Law Applied
Section 73 of the WBGST and CGST Acts governs the adjudication at issue.
Source reference: para. 2The petitioner relied on Section 75(4) of the GST Act for the requirement of an opportunity of personal hearing.
Source reference: para. 3(iii)The Court did not cite any precedent or set out a detailed construction of these provisions; it found a prima facie case in light of the manner in which the order was uploaded and the absence of separate intimation.
Source reference: para. 5Reasoning
The Court considered the petitioner’s challenge and the records, 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. 5On that basis, it found a prima facie case and set aside the order, directing fresh consideration after the petitioner filed a reply and received an opportunity of hearing.
Source reference: paras. 5–6The State’s assertion that ample opportunities had been provided did not alter the Court’s directions.
Source reference: paras. 4, 6Holding
The Court quashed and set aside the adjudication order dated 19 March 2024.
It directed the petitioner to file a reply within three weeks, and the respondent to provide a hearing and pass a fresh, reasoned order in accordance with law within 12 weeks, with the decision to be communicated within the following week.
Source reference: para. 6The writ petition was disposed of accordingly.
Source reference: para. 7The Court clarified that, since no affidavit in opposition had been called for, the petition’s allegations were deemed denied and not admitted.
Source reference: para. 8Acts & 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
REKESH SEKHvsTHE ASSISTANT COMMISSIONER OF REVENUE, BERHAMPORE CHARGE AND ORS.
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