Item No.28 09.09.2026 Court. No. 9 (Saswata) CALCUTTA HIGH COURT IN THE CIRCUIT BENCH AT JALPAIGURI APPELLATE JURISDICTION WPA 2010 of 2026 Avijit Chakraborty Vs. The State of West Bengal & Ors. Mr. Dhiraj Lakhotia Ms. Radhika Agarwal Ms. P. Chowdhury Ms. Nikita Kundu Ms. Neha Lama …For the petitioner Mr. Jagiriti Mishra, Ld. AAAG Ms. Esha Acharya …For the State 1. Challenging an order passed under Section 73 of the WBGST/CGST Act, 2017 Act, 2017 (hereinafter referred to as the “said Act”) arising out of a show cause notice dated 27th September 2023 for the tax period from July 2017 to March 2018, the instant writ petition has been filed. 2. Mr. Lakhotia, learned advocate appearing for the petitioner by drawing attention of this Court to the order impugned and the show cause notice, would submit that that the determination in the instant case was made without giving the petitioner an appropriate opportunity of hearing in terms of Section 75 (4) of the said Act. 3. In the instant case, the show cause did not identify the date, time or venue of personal hearing. There is no material on record to demonstrate that the petiti0ner was afforded with an opportunity of hearing. Be that as it may, considering the fact that a determination has already been made, in my view it 2 shall only be appropriate to direct the petitioner to deposit a sum of Rs.5 lakhs with the proper officer. 4. If the aforesaid deposit is made by the petitioner within a period of four weeks from date, the petitioner shall be at liberty to file response to the show cause within a week thereafter. 5. In the event, the deposit is made and the show cause notice is either filed or not filed within the said period as indicated above, the proper officer having regard to the provisions contained in Section 75(4) of the said Act shall hear out and decide the show cause upon giving an opportunity of hearing to the petitioner in accordance with law. The deposit made by the petitioner shall abide by the decision to be taken by the proper officer. 6. It is made clear that if the deposit is not made within the time specified the impugned order shall revive and the same shall be enforceable in accordance with law and the writ petition shall stand dismissed without further reference to this Court. 7. The writ petition is accordingly disposed of. 8. All parties shall act on the basis of server copy of this order duly downloaded from this Court’s official website. (RAJA BASU CHOWDHURY, J.)