Sewaro Construction Company vs State Of West Bengal & Ors

Raja Basu Chowdhury, J

The present writ petition has been filed, inter alia, challenging the order dated 24th November 2025 passed by the appellate authority under Section 107 of the WBGST/CGST Act 2017 (hereinafter referred to as ‘the said Act’) arising out of an order dated 14th August 2024 pertaining to the tax period 2019-20 under Section 73(9), of the said Act.

At the very outset, Mr. Majumdar, learned Advocate, representing the petitioner, by drawing attention of this Court to the show cause notice dated 9th April, 2024 issued in Form GST DRC-01 for the tax period 2019-20 would submit that though by such notice the petitioner was required to submit a response, no opportunity of hearing was offered. The order under Section 73(9) dated 14th August, 2024 was passed without permitting the petitioner to avail any opportunity of hearing. The aforesaid seeks to interfere with the petitioner's right to an opportunity of hearing in terms of the provisions contained in section 75(4) of the said Act.

Ms. Sarkar, learned Advocate appears for the WBGST authorities. According to her, the petitioner was duly offered an opportunity of hearing to the show cause but the petitioner did not respond to the show cause and, as such, the respondents had concluded the proceedings and passed the order under Section 73(9) of the said Act.

Having heard the learned Advocates appearing for the respective parties although, the matter has travelled to the appellate authority, I find that the appellate authority, however, without adjudicating the cause had rejected the appeal on the ground of limitation. In the instant case, I find that the petitioner did not get any appropriate opportunity of presenting its case in terms of the provisions contained in section 75(4) of the said Act. Despite the show cause contemplating an adverse order to be passed against the petitioner, opportunity of hearing was not offered. The aforesaid order passed under section 73(9) of the said Act dated 14th August, 2024 has been passed without adhering to the legislative mandate as provided for in section 75(4) of the said Act. Though the proper officer was under an obligation to afford opportunity of hearing to the petitioner, such opportunity was not offered before disposal of the cause. Accordingly, the order dated 14th August, 2024 passed under section 73(9) of the said Act is set aside and the matter is remanded back before the proper officer for adjudication afresh.

The petitioner shall be entitled to file a response to the show cause dated 9th April, 2024 within a period of two weeks from date. Following the aforesaid, the proper officer upon giving opportunity of hearing and having regard to the provisions contained in section 75(11) of the said Act, shall hear out and dispose of the same in accordance with law. As a sequel thereto, the order passed by the appellate authority under section 107 of the said Act dated 24th November, 2025 is also set aside.

The writ petition is, thus, disposed of.