Dd 18 31.08.2026 (Bench ID-266460 ) COURT NO. 654 IN THE HIGH COURT AT CALCUTTA CONSTITUTIONAL WRIT JURISDICTION APPELLATE SIDE WPA/9380/2026 MOHAMMAD NUR HASAN VS THE STATE OF WEST BENGAL AND ORS. Mr. Arup Dasgupta, Advocate … … For the Petitioner Ms. Manasi Mukherjee, Advocate Mr. Bijitesh Mukherjee, Advocate … … For the State Mr. Bhaskar Prosad Banerjee, Advocate Mr. Anurag Roy, Advocate … …For CGST 1. The petitioner is aggrieved by the fact that the respondents have by a show cause notice dated 21st November, 2023 asked the petitioner to file his reply to the show cause on two points - (a) ITC availed in excess and (b) ITC found reversible as availed. The respondents have claimed a sum of Rs.2,30,942/- on the first claim and a sum of Rs.2,70,316/- on the second point. 2. On hearing, petitioner duly replied to the show cause notice. After hearing the petitioner, the respondents by an order dated 3rd of April, 2024 decided that the reply to the show cause notice has been given by the petitioner. Although, the petitioner was found to be guilty of (a) tax short paid on outward supply and (b) ITC availed in excess. The petitioner alleges that 2 the adjudication of (a) tax short paid on outward supply was not there in the show cause notice and the respondents have made out a fresh case to penalize the petitioner on a point which was not raised in the show cause notice. 3. The respondents are represented. They have pointed out that the order which the petitioner has challenged is dated 3rd of April, 2024 and the present writ petition has been filed two years thereafter. It is the respondents’ contention that such delayed approach by the writ petitioner before this Court has resulted in prejudice to the respondents. 4. I have heard both the parties. 5. WPA/9380/2026 is disposed of by directing the respondent authorities to give a fresh hearing to the petitioner on the issue of (a) tax short paid on outward supply and give a personal hearing to the petitioner and allow the petitioner to file such documents as may be required to adjudicate the instant issue. I am interfering with the impugned order only to the extent and as aforesaid that the rest of the order shall remain in force and can be executed by the respondents in accordance with law. 6. The respondents shall complete the process of rehearing on the issue as mentioned above within a period of four weeks from the date of communication of this order. (Aryak Dutt, J.)