GST
TRT-2025-
High court of Calcutta
Date:-28-07-25
In:-
Issue Favourable to Tax Payer ?:-
Order dated: 28 July 2025
Parties: M/s Ram Kumar Sinhal Vs.State of West Bengal and Others
Facts -
- The petitioner, M/s Ram Kumar Sinhal, received a Show Cause Notice for FY 2019–20 under Section 73(1) of the WBGST Act, and submitted a reply on June 10, 2024, with a specific request for personal hearing.
- Despite this, an ex parte order was passed on August 12, 2024, without granting a personal hearing, and was uploaded only under the “Additional Notices/Orders” tab of the GST portal.
- Due to improper service, the petitioner missed the order and filed an appeal with a delay of over 3 months, which was dismissed by the Appellate Authority and the Single Judge on limitation grounds.
Issue -
- Whether delay beyond 4-month statutory limit under Section 107(4) can be condoned, and whether the ex parte order was valid in light of improper service and denial of personal hearing.
Order -
- The Calcutta High Court held that the 4-month limit under Section 107(4) is directory, not mandatory, and delay can be condoned where justified, applying principles from the Limitation Act.
- It ruled that uploading the order only under the “Additional Tab” did not constitute valid service, leading to a breach of procedural fairness.
- The Court found a violation of natural justice, as no personal hearing was granted after the reply, and thus quashed the assessment and appellate orders, directing fresh proceedings.
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