06.10.2026 28 Ct. No.10 sdas WPA 24834 of 2026 Rajesh Kumar Shaw Vs. Assistant Commissioner, State Tax, Ballygunge Charge & Ors. Mr. Abhijit Das Mr. Anirban Chatterjee Ms. Anwesha Chakraborty ….for the petitioner Mr. Uday Sankar Bhattacharya Ms. Banani Bhattacharya ….for the State-respondents 1. Affidavit-of-service, filed in Court today, is kept on record. 2. The present petition has been filed challenging inter alia, the legality and validity of the impugned order dated 22.12.2025 passed by the respondent no. 2 under Section 107 of the West Bengal Goods and Services Tax Act (hereinafter referred to as the said ‘WBGST Act’) and the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the said ‘CGST Act’). 3. The petitioner submits that as per the impugned order, it has been alleged that a notice in form DRC01 has been issued to registered tax payer vide reference No. ZD190425050209C dated 29.04.2025 requiring the petitioner to show cause as to why he should not pay the amount specified in the notice along with interest and penalty. 2 4. The petitioner contends that the said notice and the subsequent proceedings are contrary to law and have been passed without due compliance with the procedure prescribed under the CGST/WBGST Act, 2017. 5. The petitioner states that the intimation was merely uploaded on the GST portal under the tab ‘Additional Notice and Orders’ as a result of which the petitioner could not respond to the show cause notice issued by the respondent authority properly. 6. The petitioner submits that only after receiving the phone call from the respondent authority on or about third week of August, 2026, the petitioner has been able to know about of the issuance of the adjudication order dated 22.12.2025. 7. Learned counsel appearing for the State respondents opposed the writ petition and submitted since the petitioner has been granted ample opportunities to defend his case, the appeal has been rightly dismissed on limitations. 8. Having heard the parties and perusing the records, this Court is of the considered view that since the petitioner has not been able to receive the show cause notice and file a reply to the same, the petitioner must be given an opportunity to do so. 9. The petitioner is directed to file a reply to the show cause notice within a period of four weeks from 3 date, for the financial year 2021-22. The respondent authority shall consider the same within a period of eight weeks and shall pass a reasoned order in accordance with law, upon affording opportunity of hearing to the petitioner and communicate such decision within a week thereafter. Accordingly, the adjudication order dated 22.12.2025 is hereby quashed and set aside. 10. With the above observation and directing the writ petition is disposed of. 11. Since the affidavit has not been called for, the allegations contained in the writ petition are deemed to have been denied and not admitted. 12. Urgent Photostat certified copy of this order be supplied to the parties, if applied for, as early as possible. (Smita Das De, J.)