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 Customs specifying time-limit for conclusion of recovery of tax not paid or short paid under the Goods & Services Tax Act, 2017. Prayer has been made to set aside the ex parte adjudication order.

4. Learned counsel for the petitioners relies on an order passed by this Court on November 24, 2025 in WPA No.26252 of 2025 (M/s. Birla Brothers Private Limited & Anr. –vs- The Deputy Commissioner of Revenue, Park Street Charge & Anr.) wherein the court opined that as the authority contemplated adverse consequences, opportunity of personal hearing under section 75(4) of the WBGST Act, 2017 ought to have been provided.

5. From the documents annexed to the writ petition and upon hearing the parties, it is evident that ex parte adverse order has been passed against the petitioners without complying with the statutory provision of the Act. There has, indeed, been violation of the principle of natural justice coupled with violation of the statutory provision regarding grant of opportunity of hearing prior to passing adverse order.

6. In view of the above, the impugned ex parte adjudication order stands set aside.

7. It will be open for the authority to take steps in the matter strictly in accordance with law. 8. The writ petition is disposed of.

9. All parties are to act on the server copy of this order duly downloaded from the official website of this Court.

10. Certified copy of this order, if applied for, shall be made available to the parties.

[Amrita Sinha, J