09.12.2025

DL-07

Ct. No. 551

Srimanta

In the High Court at Calcutta

Constitutional Writ Jurisdiction

Appellate Side

WPA/24188/2025

M/s. Duttcon Consultant and Engineers Private

Limited

-Vs.-

Assistant Commissioner of State Tax,

Shyambazar Charge & Ors.

Mr. Sandip Choraria,

Mr. Akash Chakraborty,

Mr. Rishav Manna

…for the petitioner.

Mr. Tanoy Chakraborty,

Ms. Sumita Shaw,

Mr. Saptak Sanyal,

Mr. S. Chatterjee

…for the State.

Heard the Learned Advocates appearing for the

respective parties and considered the material-on-

record.

The petitioner assails the show cause notice in

summary form i.e. Form GST DRC – 01 dated June 13, 2024 as also adjudication order dated July 15, 2024 communicated to the petitioner in summary form i.e. in Form GST DRC – 07 in proceedings under

Section 73 of the WBGST Act, 2017/CGST Act, 2017.

Mr. Choraria, Learned Advocate appearing for

the petitioner submits that the show cause that was issued to the petitioner was only in the summary

form and no details were provided so as to enable the petitioner to respond thereto appropriately. It is further submitted that as the petitioner could not respond to the said show cause notice, the proceedings were concluded ex parte and the adjudication