{"id":5332,"date":"2025-08-13T17:55:54","date_gmt":"2025-08-13T12:25:54","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=5332"},"modified":"2025-08-13T17:55:54","modified_gmt":"2025-08-13T12:25:54","slug":"calcutta-hc-remands-gst-case-for-lack-of-personal-hearing-under-sec-73","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/calcutta-hc-remands-gst-case-for-lack-of-personal-hearing-under-sec-73","title":{"rendered":"Calcutta HC remands GST case for lack of personal hearing under Sec. 73"},"content":{"rendered":"<pre>Case Drtails: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/gst\/101010000000402034\/matter-remanded-as-proper-officer-didnt-give-hearing-opportunity-before-passing-order-us-73\"><span class=\"NormalTextRun SCXW184408238 BCX0\" data-ccp-parastyle=\"Body-All Documents\" data-ccp-parastyle-defn=\"{&quot;ObjectId&quot;:&quot;f54e3151-7552-5563-bc14-dd1598e94375|1&quot;,&quot;ClassId&quot;:1073872969,&quot;Properties&quot;:[469775450,&quot;Body-All Documents&quot;,201340122,&quot;2&quot;,134234082,&quot;true&quot;,134233614,&quot;true&quot;,469778129,&quot;Body-AllDocuments&quot;,335572020,&quot;1&quot;,469777841,&quot;Book Antiqua&quot;,469777842,&quot;Times New Roman&quot;,469777844,&quot;Book Antiqua&quot;,469769226,&quot;Book Antiqua,Times New Roman&quot;,335551500,&quot;0&quot;,134233111,&quot;true&quot;,335559740,&quot;280&quot;,201341983,&quot;1&quot;,335559739,&quot;0&quot;,335551550,&quot;6&quot;,335551620,&quot;6&quot;,201342446,&quot;1&quot;,201342447,&quot;5&quot;,201342448,&quot;1&quot;,201342449,&quot;1&quot;,469777843,&quot;Calibri&quot;,201341986,&quot;1&quot;,268442635,&quot;24&quot;]}\">Eminent Logistics<\/span> <span class=\"NormalTextRun SCXW184408238 BCX0\" data-ccp-parastyle=\"Body-All Documents\">Versus<\/span> <span class=\"NormalTextRun SCXW184408238 BCX0\" data-ccp-parastyle=\"Body-All Documents\">Assistant Commissioner of State Tax<\/span> <span class=\"NormalTextRun SCXW184408238 BCX0\" data-ccp-parastyle=\"Body-All Documents\">(2025) 32 Centax 275 (Cal)<\/span><\/a><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li>\n<div id=\"dbs_judge\"><strong><span id=\"111170000000042139\">Raja Basu Chowdhury<\/span>,<\/strong> J.<\/div>\n<\/li>\n<li>\n<div>\u00a0<strong>S\/Shri <span id=\"111170000000066371\">Avra Mazumder<\/span>,\u00a0<span id=\"111170000000127651\">Ms. Alisha Das<\/span>,\u00a0<span id=\"111170000000114702\">Suman Bhowmik<\/span>,\u00a0<span id=\"111170000000116065\">Samrat Das<\/span><\/strong>\u00a0and\u00a0<strong><span id=\"111170000000125812\">Ms. Elina Dey <\/span><\/strong>for the Petitioner.<\/div>\n<\/li>\n<li>\n<div><strong>S\/Shri\u00a0<span id=\"111170000000004513\">Anirban Ray<\/span>, Ld. GP,\u00a0<span id=\"111170000000062854\">T.M. Siddiqui<\/span>, Sr. Adv.,\u00a0<span id=\"111170000000101603\">Tanoy Chakraborty<\/span>,\u00a0<span id=\"111170000000103913\">Ms. Sumita Shaw<\/span>\u00a0<\/strong>and\u00a0<strong><span id=\"111170000000119343\">Saptak Sanyal <\/span><\/strong>for the Respondent.<\/div>\n<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p><span data-contrast=\"none\">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.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2><i>High Court Held<\/i><\/h2>\n<p><span data-contrast=\"none\">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.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:1,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:0,&quot;335559740&quot;:280}\">\u00a0<\/span><\/p>\n<h2>List Of Case Cited<\/h2>\n<ul>\n<li>Greentech IT City (P.) Ltd. v. State of West Bengal \u2014 [2025] 174 taxmann.com 1048 (Calcutta) \u2014\u00a0<i>Referred<\/i>\u00a0[Para 2]<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case Drtails: Eminent Logistics Versus Assistant Commissioner of State Tax (2025) 32&hellip;<\/p>\n","protected":false},"author":16,"featured_media":5340,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,60,189],"tags":[],"class_list":["post-5332","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","category-news","category-gst-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Calcutta HC remands GST case for lack of personal hearing under Sec. 73<\/title>\n<meta name=\"description\" content=\"Calcutta HC remands matter as GST proper officer failed to provide mandatory 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