IN THE HIGH COURT AT CALCUTTA CIRCUIT BENCH AT JALPAIGURI APPELLATE SIDE

19.02.2026 Crt.04. Sl. No.5 b.r.

WPA 1743 OF 2024 --------------

Phuljhora Agro Plantation Pvt. Ltd. & Anr.

Vs.

The Union of India & Ors.

Mr. Himangshu Kumar Ray Mr. Abhilash Mittal Mr. Subhasis Podder ... For the Petitioners.

Mr. Dilip Kumar Agarwal, Ld. Sr. Standing Counsel.

1. Heard learned counsels appearing for the respective parties.

2. Affidavit-in-opposition filed in Court today, is taken on record.

3. Learned counsel appearing for the petitioner in the instant case challenges inter alia, the legality and the validity of the order dated 02.11.2023 passed ex parte under Section 74 of the GST Act by the respondent no.3 raising illegal demand of tax inclusive of penalty to the tune of Rs.

5,26,832/-.

4. Apropo the facts of the case is that a show cause-

cum- demand notice dated 19.05.2023 has been issued by the respondent no.3 for the period from July 27, 2017 to March 2019 pertaining to financial year 2017-2018 in contravention to the provision of Section 74 of the said Act.

5. Prior to the issuance of the show cause-cum-

demand notice, no notices in Form GST ASMT-10 has ever been issued as per Section 61 of the said