29.09.2026 Court No.10 DL/Item No.–27 [Milan] WPA 8088 of 2026 R AND G ENGINEERING CONSTRUCTION JV AND ANR. VS THE STATE OF WEST BENGAL AND ORS. Mr. Promit Majumdar, ….for the Petitioners Ms. Prithu Dudhoria, Ms. Sruti Datta ….for the State/Respondent 1. Affidavit of service filed in Court today be kept with the record. 2. The present petition has been filed challenging inter alia, the legality and validity of the adjudication order dated 08.02.2024 passed by the respondent No.3. 3. Learned counsel for the petitioners submits as follows; i. That a show cause notice in Form DRC 01 No. ZD1912230447881 dated 09.12.2023 has been issued to the petitioners demanding tax, interest and penalty. ii. That said notice has been uploaded on the GST portal under the tab ‘Additional Notice and Orders’. Due to this, the petitioners did not get any actual intimation and hence could not respond to the show cause notice. 2 iii. That the petitioners came to know about the adjudication order dated 08.02.2024 only after DRC-13 was issued on 09.12.2025. iv. That the entire proceedings and the impugned order are contrary to law and have been passed in violation of principles of natural justice and without due compliance with the procedure prescribed under the said Act. 4. Learned counsel appearing for the State respondents opposed the writ petition and submitted since the petitioners have been granted ample opportunities to defend their case, the appeal has been rightly dismissed on limitation. 5. Having heard the parties and upon perusing the records made available this Court observes as follows; i. The petitioners have been able to make a prima facie case. ii. The fact that show cause notice has been only uploaded under the ‘tab Additional Notice and Orders’ and no separate intimation has been given therefore the petitioners have been unable to reply to the same. This constitutes a violation of natural justice. 6. Considering the peculiar facts of the case, interference by this Court is warranted in ends of justice. 7. In view of the above this Court directs as follows: 3 a. The adjudication order dated 08.02.2024 is hereby quashed and set aside. The consequential bank attachment in FORM DRC- 13 dated 09.12.2025 is also hereby quashed and set aside. b. Respondent no.3 is directed to revisit the issue by considering the grounds taken in appeal preferred by the petitioners on merits. c. Respondent no.3 shall afford an opportunity of hearing to the petitioners and pass a fresh reasoned adjudication order in accordance with law within 12 weeks from date. Such decision shall be communicated to the petitioners within a week thereafter. 8. With the above observations and directions this writ petition stands disposed of. 9. Since no affidavit in opposition has been called for, the allegations contained in the writ petition are deemed to have been denied and not admitted. 10. Urgent Photostat certified copy of this order be supplied to the parties, if applied for, as early as possible. (Smita Das De, J.)