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of <h1>Order under s.73(9) WBGST set aside for ignoring s.16(5) and natural justice; state to hear rectification petition</h1> <h3>M/s. Mega Basket Versus The Senior Joint Commissioner of State Tax, Siliguri Circle, Siliguri & Ors.</h3> The HC found the order under s.73(9) of the WBGST Act was passed without properly appreciating s.16(5) and in breach of natural justice. The court ... Rectification of order - order u/s 73(9) of the WBGST Act, 2017 has been passed without appreciating the provisions of Section 16(5) of the 2017 Act - violation of principles of natural justice - HELD THAT:- Since a rectification petition has been filed highlighting the aforesaid issues, this court is of the considered view that interest of justice would be sub-served if the concerned respondent authority is directed to consider the rectification petition and to dispose of the same within a stipulated timeframe. In view thereof, the Senior Joint Commissioner of State Tax, Siliguri, being the 1st respondent, is directed to consider the rectification petition filed by the petitioner dated April 3, 2025 in accordance with law after giving an opportunity of hearing to the petitioner or his authorized representative and by passing a reasoned order which shall be communicated to the petitioner immediately thereafter. Petition disposed off. The petitioner challenged an order passed under Section 73(9) of the WBGST Act, 2017, alleging it was issued without appreciating Section 16(5) of the 2017 Act; a rectification petition under Section 148 (dated April 3, 2025) remains pending while a recovery notice dated October 30, 2025 was issued. The State contended the Section 73(9) order was passed in accordance with law and was appellable. The court considered whether the Section 73(9) order had taken into account the relevant provisions of the 2017 Act and the Central Board circular dated October 15, 2024. The Senior Joint Commissioner of State Tax, Siliguri, is directed to consider the rectification petition 'in accordance with law after giving an opportunity of hearing' and to pass a reasoned order which shall be communicated to the petitioner. The entire exercise 'shall be completed as expeditiously as possible, but positively within a period of four weeks' from service of the order. Respondent authorities are restrained from giving effect to the October 30, 2025 notice 'till two weeks after the communication of the decision' on rectification.
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