18-12-2025 IN THE HIGH COURT AT CALCUTTA Item No.66 Subrata Circuit Bench at Jalpaiguri Bhattacharyya Constitutional Writ Jurisdiction AR(C)

Appellate Side WPA No.1538 of 2025 M/s Jayanta Kumar Gope & Anr.

-vs-

The State of West Bengal & Ors.

Mr. Bikramaditya Ghosh Mr. Saikat Chatterjee Ms. Purbasha Sarkar Mr. Ved Rai Mr. Mayank Bhandari Mr. Vivek Saha …for the petitioners Mr. Subir Kumar Saha, AGP Ms. Rima Sarkar …for the State Mr. Dilip Kumar Agarwal Mr. Bishwa Raj Agarwal …for respondent nos.2 & 4

1. The petitioners are aggrieved by the ex parte adjudication order passed against them without granting an opportunity of hearing.

2. From the show-cause notice issued to the petitioner annexed to the writ petition, it is evident that no opportunity of hearing was given to the petitioners. The adjudication order dated December 30, 2023 also does not record that the petitioners were heard prior to passing the same.

3. According to the petitioners, the adjudication order was passed in great haste to comply with the direction passed in the notification dated March 31, 2023 issued by the Government of India, Ministry of Finance, (Department of Revenue), Central Board of Indirect Taxes and Custom