18th Dec., 2025 High Court at Calcutta Item no.D/L 44 Court No. 02 In the Circuit Bench at Jalpaiguri Pradip, A.R.(Ct.)

Constitutional Writ Jurisdiction Appellate Side Case No.

WPA 2525 of 2025 In the matter of:

M/s. East India Traders …. Petitioner VS.

The State of West Bengal & Ors.

….Respondents For the Petitioner: Ms. Rima Sarkar ….Advocate For the State:

Mr. Pretom Das Mr. Sumit Kumar ….Advocates

1. Affidavit of service filed in Court today is taken on record.

2. The petitioner is aggrieved by the ex parte adjudication order passed by the respondent without granting any opportunity of hearing.

3. From the documents annexed to the writ petition, it appears that a show-cause notice dated 19^th September, 2023 was issued to the petitioner under Sections 73/74 of the SGST Act, 2017. No date of hearing was mentioned in the show-cause notice.

4. The authority passed the adjudication order ex parte on 11^th December, 2023. The said order was also not communicated to the petitioner. The petitioner came to know about the said order after the authority initiated recovery proceeding in the month of August, 2025.

5. Specific ground of challenge of the ex parte adjudication order is that there has bee