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 Act, nor any adjournment has been granted to the petitioners by the respondent authorities, which thereby runs contrary to Section 75(5) of the said Act.

6. The adjudicating authority has passed an order without giving an opportunity of hearing to the petitioners by serving any notice of hearing, which hits the principles of natural justice.

7. The Learned counsel appearing for the petitioners makes an assertive contention that the show cause notice has been uploaded erroneously in ‘Additional Notices order tab’ instead of ‘view notices order tab’ which de hors the provisions of the statute as contemplated under Section 169 of the said Act.

8. That the said show cause notice has never been served upon the petitioners either by registered post or by e-mail, the same has not been rebutted by the State authorities to substantiate with any documentary evidence to prove that the service of the show cause notice has at all been effected upon the petitioners.

9. In this context, learned counsel for the petitioners relies upon two judgments of the Hon’ble Calcutta High Court, (1) In the matter of : St Xaviers College Calcutta Alumni Association –vs. Dy. Commissioner of Revenue CGST reported at (2025) 173 Taxmann.Com 417(Calcutta).

Referring Paragraph 5, which is quoted below:

“ 5. As the intimation dated 18th May, 2023, Show Cause Notice dated 9^th June, 2023 and the Order dated 12^th July 2023 were all placed by the respondents on the GST portal in the “Additional Notices and Orders” tab and were not communicated properly to the petitioner through the normal mode of communication, the above intimation Show Cause Notice and Order dated 12^th July, 2023 as quashed and set aside.”

(2) In the matter of : Goutam Bhowmik –vs.

State of West Bengal, reported at (2024) 158 Taxmann.Com 399(Calcutta). Referring to Paragraphs 9 and 12, which are quoted below:

“ (9) From perusal of Section 75(4) of the Act, 2017 it is evident that opportunity of hearing has to be granted by authorities under the act, 2017 where either a request is received from the person chargeable with tax or penalty for opportunity of hearing or where any adverse decision is contemplated against such person. Thus, where an adverse decision is contemplated against the person, such a person even need not to request for opportunity of personal hearing and it is mandatory for the authority concerned to afford opportunity of personal hearing before passing an order adverse to such person.”

“ 12. So far as the objection raised by learned Advocate for the respondents with regard to the availability of statutory remedy of the appeal under Section 107 of the WBGST/CGST Act, 2017 is concerned, we find that once the order has been passed by the proper officer in complete breach of statutory mandate contained in Section 75