2026 (7) TMI 1522

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...., for short) is under challenge in this writ petition. 3. Learned advocate appearing for the petitioners draws the attention of the Court to the show-cause notice dated December 14, 2023 and submits that though a time was fixed for submission of reply to the show-cause notice, but the date, time and venue of personal hearing was not mentioned therein. He further submits that a reminder letter to the show-cause notice was issued on March 2, 2024 fixing March 11, 2024 for submission of reply to the show-cause notice, but even in the said notice date, time and venue of personal hearing was not indicated. He submits that the order under Section 73(9) was passed on April 12,2024 without affording any opportunity of hearing to the petitioner. ....

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.... as the adjudication order were uploaded in the server and, therefore, there was sufficient compliance of the provisions of the statute and the petitioner cannot feign ignorance. 6. Heard the learned advocates for the parties and perused the materials placed. 7. Returns furnished under Section 39(1) of the WBGST Act, 2017 for the period 01.04.2018 to 31.03.2019 were examined and since certain discrepancies, according to the Revenue, were detected an intimation of liability was issued to the petitioner in Form DRC-01A dated November 8, 2023. 8. The show-cause notice dated December 14, 2023 was issued under Section 73 of the WBGST Act, 2017 on the ground that certain discrepancies were found in the returns for the tax period April, 2....

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....l notices and orders' can be said to be an effective communication, fell for consideration before the Hon'ble Division Bench in the case of Ram Kumar Sinhal Vs. State of West Bengal & Ors., reported at 2025 SCC OnLine Cal 6279. The Hon'ble Division Bench specifically held that notices and orders uploaded in the 'Additional notices and orders' tab, as opposed to the "Normal Tab" could not constitute a proper communication or uploading as contemplated under Section 73 of the WBGST Act read with the relevant rules. 14. That apart, in the show-cause notice and the reminder letter the date, time and venue of personal hearing were not indicated. The adjudication order was passed ex-parte and without affording any opportunity of hearing to the ....