Dd 4 31.08.2026 (Bench ID-266460 ) COURT NO. 654 IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURISDICTION APPELLATE SIDE WPA/29342/2025 SURAJ SINGH VS ASSISTANT COMMISSIONER OF STATE TAX, ASANSOL CHARGE & ORS. Mr. Abhijit Das, Advocate Mr. Anirban Chatterjee, Advocate … … For the Petitioner Ms. Manasi Mukherjee, Advocate Mr. Bijitesh Mukherjee, Advocate … … For the State 1. The petitioner has approached this Court against a show cause notice dated 4th August, 2021. It has been alleged by the petitioner that the said show cause notice was uploaded in the ‘view additional notices and orders’ tab, which the petitioner inadvertently missed. Subsequently, an adjudication order has been passed on 15th February, 2022. The petitioner also states that the total demand against the petitioner is of a sum of Rs.2,24,200/- which would appear from a letter of demand dated 12th January, 2025 annexed to the writ petition. He submits that out of the said sum of Rs.2,24,200/- a sum of Rs.42,161/- has been recovered by the respondents on 19th June, 2026 from the head SGST. The allegations made by the petitioner are not admitted by the respondents. The respondents dispute the fact that the respondents have already 2 recovered Rs.42,161/- and request that the petitioner be directed to make further deposit before an opportunity of hearing is granted to the petitioner against the show cause notice dated 4th August, 2021. 2. In such view of the matter, the petitioner shall deposit a further sum of Rs.15,000/- to the respondent authorities and the respondents shall hear the show cause notice of the petitioner afresh within a period of four weeks from date. The deposit as aforesaid shall be made within two weeks of passing of this order. Any documents which the petitioner wants to rely on shall be filed with the authorities and they shall pass a reasoned order within a fortnight from the date of the personal hearing to be afforded to the petitioner. The entire process is to be completed without granting any time to either parties except in case of emergencies. 3. WPA/29342/2025 is accordingly disposed of. (Aryak Dutt, J.)