25.08.2025 sayandeep

Ct.5.

IN THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION

APPELLATE SIDE

WPA 5013 of 2025

Sonali Roy

Versus

The State of West Bengal & Ors.

Mr. Pranit Bag

Mr. Abhik Chitta Kundu

… For the petitioner

Mr. A. Roy, Ld. GP Mr. T. Chakraborty

Mr. S. Sanyal

Mr. D. Sahu

… For the State

1. The affidavit-of-service filed in Court today is

taken on record.

2. The present writ petition has been filed, inter alia,

challenging an order passed under Section 73(9) of the WBGST/CGST Act, 2017 (hereinafter

referred to as the “said Act”).

3. Mr. Bag, learned advocate appearing in support of

the writ petition has submitted that in the instant case, the petitioner was not served with the pre-show cause notice in form DRC 01A. According to him, without service of notice in form DRC 01A, no show-cause notice under Section 73 could have been issued. In support of his aforesaid contention, he has placed reliance on the Judgment delivered by the Hon’ble High Court of Allahabad in the case of Skyline

Automation Industries v. State of U.P. reported in [2023]146 taxmann.com 159(Allahabad). He next points out that in the instant case, not only the order impugned but the entire proceedings was uploaded