06.10.2026 22 Ct. No.10 sdas WPA 17907 of 2026 Ramkrishna Datta Vs. The State of West Bengal & Ors. Mr. Himangshu Kumar Ray Mr. Saptak Sanyal Mr. Subhasis Podder Ms. Shiwani Shaw ….for the petitioner Mr. Nikunj Berlia, learned AGP Ms. P. Dudharia ….for the State-respondents 1. Affidavit of service filed in Court today be kept with the record. 2. Mr. Berlia, learned Additional Government Pleader with Ms. Dudhoria, learned Government Advocate are engaged in this matter on behalf of the State. Their appearances be regularized accordingly from the office of the Legal Remembrancer. 3. The present petition has been filed challenging inter alia, the legality and validity of the adjudication order dated 28.02.2024 passed by the respondent No.3 under Section 73 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 2 Act‟), whereby the appeal of the petitioner has been dismissed on ground of limitation. 4. Learned counsel for the petitioner submits as follows; i. That a show cause notice in Form DRC 01 dated 09.11.2023 has been issued to the petitioner 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 petitioner submitted his reply after the due date. iii. That in the show cause notice, the date of personal hearing was mentioned before the date of reply. Further, even after submission of reply, the respondent no. 3 did not provide any opportunity of personal hearing before passing the adverse order, as mandated under Section 75(4) of the GST Act. This constitutes a violation of the principles of natural justice. 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. 5. Learned counsel appearing for the State respondents opposed the writ petition and submitted since the petitioner has been granted 3 ample opportunities to defend his case. The appeal has been rightly dismissed on limitation. 6. Having heard the parties and upon perusing the records made available this Court observes as follows; i. The petitioner has 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. The petitioner submitted reply after the due date. iii. After receipt of the reply, the respondent no. 3 did not provide an opportunity of personal hearing as per Section 75(4) of the GST Act. This constitutes a violation of the principles of natural justice. iv. The ex-parte adjudication order was uploaded in “Additional Notices and orders,” tab. This constitutes a violation of natural justice. 7. In view of the above this Court directs as follows: a. The adjudication order dated 28.02.2024, recovery notice dated 19.08.2026 are hereby quashed and set aside. 4 b. The petitioner is directed to file an additional reply to the show cause notice dated 09.11.2023 before the concerned authority within two weeks from date. Such reply shall be considered within four weeks from the date of receipt of the reply by passing a fresh reasoned and speaking order in accordance with law upon affording an opportunity of hearing to the petitioner. Such decision shall be communicated to the petitioner 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.)