B. Enterprise v. State of West Bengal
In favour of the assessee; matter remanded
The ruling in brief
B. Enterprise filed a writ before the Calcutta High Court (WPA 1079/2026, 22 July 2026) impugning ex parte adjudication under Section 73 CGST. Pre-SCN communications, the show cause notice, reminders and the order appeared only under "Additional notices and orders," not the main Notices/Orders tab, and a personal hearing was scheduled before the reply period expired. Section 169 service and Section 75 hearing requirements were invoked. The court found communication legally inadequate and denial of an effective hearing a violation of natural justice. The ex parte order was set aside with direction to pass a fresh order after affording a proper hearing. Outcome: in favour of the assessee; matter remanded. The judgment combines tab-placement defects with premature hearing dates as independent grounds to vitiate GST adjudication.
For information only — not legal advice. Read the full judgment and applicable law before relying on this summary.
Provisions considered
- CGST S.169 — Service of notice in certain circumstances, including portal upload.
- CGST S.73 — Determination of tax not paid or short paid (non-fraud cases).
Source documents
Similar rulings
In favour of the assessee; matter remanded
A 1 Enterprises v. Sales Tax Officer Class II/ Avato
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Ayaz Traders challenged adjudication before the Uttarakhand High Court (WP 86/2025, 23 July 2026) after its GST registration was cancelled and a show cause notice and order were served only by portal upload under Sections 169 and 73. The assessee contended it was no longer obliged to monitor the portal. The court agreed that exclusive portal service after cancellation is invalid because a non-registrant lacks the statutory duty to track the common portal for new demands. Adjudication and appellate orders were quashed; the revenue may proceed afresh after valid service of the show cause notice. Outcome: in favour of the assessee with remand. This joins Uttarakhand authority requiring alternate modes under Section 169 when registration stands cancelled, protecting taxpayers from silent ex parte liability.
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