Date of Order: 21 August 2025
Parties: Ramdiha Mercantile Pvt. Ltd. v. Deputy Commissioner of State Tax & Ors

Facts –

• Adjudication order dated 09.07.2023 passed ex parte under Section 73(9) WBGST Act. Appeal u/s 107 was filed beyond condonable period and dismissed as time-barred.
• On intra-court appeal, assessee requested another opportunity to reconcile records.

Issue –

• Whether assessee can be granted another opportunity despite appeal being time-barred under Section 107?

Order –

• The Division Bench held that the adjudication order under Section 73(9) could not be faulted since the assessee did not participate or reply, and the appellate authority rightly dismissed the statutory appeal as time-barred.
• However, considering the assessee is a running business and sought reconciliation, the Court granted one final opportunity to present its case before the Adjudicating Authority.
• This opportunity was made conditional upon the assessee depositing 10% of the disputed tax (₹21,81,173) in addition to earlier deposit, within 15 days.
• The Adjudicating Authority was directed to treat the earlier adjudication order as a show cause notice, allow reply and personal hearing, and then pass a fresh order on merits within 15 days of hearing.