2025 (12) TMI 938

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....15, 2024 communicated to the petitioner in summary form i.e. in Form GST DRC - 07 in proceedings under Section 73 of the WBGST Act, 2017/CGST Act, 2017. 3. Mr. Choraria, Learned Advocate appearing for the petitioner submits that the show cause that was issued to the petitioner was only in the summary form and no details were provided so as to enable the petitioner to respond thereto appropriately. It is further submitted that as the petitioner could not respond to the said show cause notice, the proceedings were concluded ex-parte and the adjudication order that was passed was again communicated to the petitioner in summary form, i.e., in Form GST DRC - 07 bereft of the details as mandated by Section 75(6) of the said Act of 2017. 4. ....

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....urt in the case of Ram Kumar Sinhal vs. State of West Bengal reported at (2025) 177 taxmann.com 48 (Calcutta) held that notices and orders served by way of uploading under the "additional notices and orders" tab on the GST portal is improper. In such view of the matter, this writ petition is entertained. 7. Section 75(6) of the said Act of 2017 mandates that the proper officer shall set out the relevant facts and the basis of his decision in the adjudication order that he has to pass. Even otherwise any order passed by any quasi judicial authority (and in most of the cases even administrative authority) must be informed by reason. 8. In the facts of the present case it is evident that the order that has been passed and communicated to....