22.07.2026 Ct. 3 Item No. AD 1 Saswata WPA 10521 of 2026 Sebabrata Medicine Hall Versus The Assistant Commissioner of Revenue, State Tax, Howrah & Kadamtala Charge & Ors. Mr. T.M.Siddiqui, Ld. Sr. Adv. Mr. Subhasis Podder …For the petitioner Mr. D.N.Roy, Ld. GP Mr. Lokenath Chatterjee Mr. Guddu Singh …For the State 1. Affidavit of service filed in Court today is retained with the record. 2. Challenging a notice issued in Form DRC – 01A dated 15th March 2023, GST DRC – 01 dated 6th April 2023 and the adjudication order passed under Section 73(9) of the WBGST/CGST Act, 2017 (hereinafter referred to as the said Act) dated 26th December 2023, for the tax period July 2017 to March 2018, and the notice issued in Form DRC – 01A dated 6th November 2023, the notice issued in Form GST DRC – 01 dated 29th November 2023 and the order passed under Section 73(9) of the said Act dated 24th February, 2024, for the tax period April 2018 to March 2019, the instant writ petition has been filed. 3. Though, Mr. Siddiqui, learned Senior Advocate appearing for the petitioner seeks to question the notices and orders on the ground that such notices and orders had been uploaded on the common portal under the tab “view additional notices and order” in stead and place of “view notices and orders”, however, he insists by referring to the notice issued in Form GST DRC – 01 for both the tax WPA 10521 of 2026 2 period that the petitioner was not offered with an opportunity of hearing prior to passing of the adjudication order. He has also raised the issue of limitation. According to him, the challenge to both the tax periods have been combined as they raise the common grounds of challenge. 4. The State is represented. 5. Having heard the learned advocates appearing for the respective parties, without entering into any other disputed questions, only having regard to the failure on the part of the adjudicating authority to afford the petitioner with an opportunity of personal hearing as would corroborate from the show cause notices where the date, time and venue of personal hearing has not been provided, I am of the view that the adjudication orders passed by the respondents under Section 73(9) of the said Act having regard to the provisions contained in Section 75(4) of the said Act which, inter alia, provides that where a registered Tax Payer applies by a notice in writing for an opportunity of hearing or where an adverse decision is contemplated against such person, the authorities shall afford an opportunity of hearing, the above orders, in my view, cannot be sustained and the same are set aside. 6. The petitioner shall be at liberty to respond to the show cause notices issued in Form GST DRC – 01 for the concerned tax periods of 2017-18 and 2018-19 within 10 working days from date. 7. In the event, the petitioner responds to the same or in the alternative fails to respond to the same, the proper officer being the adjudicating officer shall hear out and dispose of the proceedings upon giving an opportunity of 3 hearing to the petitioner in accordance with law. All other points raised by the petitioner are kept open to be decided by the adjudicating officer. 8. Noting that the order passed under Section 73(9) of the said Act dated 26th December, 2023 has been set aside, the order of attachment passed in Form GST DRC – 13 dated 20th February 2026 as appearing at page 62 of the instant writ petition also stands quashed. The recovery, if any, made pursuant to the aforesaid order shall abide by the decision to be taken by the proper officer. 9. The writ petition is accordingly disposed of. 10. All parties shall act on the basis of the server copy of this order duly downloaded from this Court’s official website. (Raja Basu Chowdhury, J.)