Form No.J(2)

IN THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION

APPELLATE SIDE

Present :

The Hon’ble Justice Raja Basu Chowdhury

WPA 5233 of 2025

Baazar Style Retail Limited

versus

The Deputy Commissioner of Revenue & Ors. For the petitioner : Mr. Vinay Shraff

Mr. Dev Kumar Agarwal Ms. Swarnwarshi Poddar

For the State : Mr. A. Roy, GP

Mr. Tanoy Chakraborty

Mr. S. Sanyal

Heard on : 10.09.2025. Judgment on : 10.09.2025

Raja Basu Chowdhury, J:

1. The instant writ petition has been filed, inter alia, challenging the

show cause notice dated 8th March, 2021 issued under Section 74 of the WBGST/CGST Act, 2017 (hereinafter referred to as the “said

Act”) for the tax period 2017-18.

2. It is the petitioner’s grievance that along with show-cause notice

issued under Section 74 of the said Act, no details of the show

cause had been served.

3. The show cause was adjudicated and ultimately culminated in the

adjudication order dated 4th January, 2025.

4. Mr. Shraff, learned advocate representing the petitioner would submit that the aforesaid adjudication order is a consequential order. Since, the show cause notice itself is defective, the order also cannot be sustained. In any event, it is submitted that the