Case Drtails: Eminent Logistics Versus Assistant Commissioner of State Tax (2025) 32 Centax 275 (Cal)
Judiciary and Counsel Details
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Raja Basu Chowdhury, J.
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S/Shri Avra Mazumder, Ms. Alisha Das, Suman Bhowmik, Samrat Das and Ms. Elina Dey for the Petitioner.
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S/Shri Anirban Ray, Ld. GP, T.M. Siddiqui, Sr. Adv., Tanoy Chakraborty, Ms. Sumita Shaw and Saptak Sanyal for the Respondent.
Facts of the Case
The petitioner was subjected to proceedings under section 73 of the CGST Act and West Bengal GST Act. A final order was issued under section 73 without any date for personal hearing being indicated in the show cause notice. The petitioner submitted that the show cause notice was silent regarding the schedule for providing a personal hearing and contended that the proper officer was required to give such an opportunity before passing an adverse order. It was argued that this obligation arises irrespective of whether a written request for hearing was made when an adverse decision was contemplated. The matter was accordingly placed before the Calcutta High Court.
High Court Held
The Calcutta High Court held that under section 75, read with sections 73 and 74 of the CGST Act and West Bengal GST Act, it is obligatory for the proper officer, before passing any order under section 73, to afford an opportunity of hearing if either a request is made in writing by the noticee for a personal hearing or if an adverse decision is contemplated. In the present case, although no written request for a personal hearing had been made, the nature of the proceedings and the contemplation of an adverse order required that such an opportunity be given. The absence of this hearing vitiated the proceedings, and the matter was remanded for fresh decision.
List Of Case Cited
- Greentech IT City (P.) Ltd. v. State of West Bengal — [2025] 174 taxmann.com 1048 (Calcutta) — Referred [Para 2]
