Babita Sharma v. Assistant Commissioner of Revenue
In favour of the assessee; matter remanded
The ruling in brief
Babita Sharma (Calcutta High Court, WPA 1633 of 2026, 9 September 2026, Raja Basu Chowdhury, J.) received order under Section 73 passed after summary show cause without personal hearing or communicated date, time and venue—contravening Section 75(4) mandatory hearing framework. Court set aside order directing fresh adjudication. Because writ was belated, relief conditioned on deposit of ten per cent of disputed tax as equitable precondition to remand. Outcome: in favour of the assessee; matter remanded subject to deposit. Shows courts may impose partial pre-deposit even in natural-justice successes when writ delay exists, alongside full rehearing rights. This editorial note is for Chartered Universe professional research and is not legal advice. The court left substantive tax merits open for the authority to decide afresh on record.
For information only — not legal advice. Read the full judgment and applicable law before relying on this summary.
Provisions considered
- CGST S.73 — Determination of tax not paid or short paid (non-fraud cases).
- CGST S.75 — General provisions relating to determination of tax.
Source documents
Similar rulings
In favour of the assessee; matter remanded
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Ragini Communication v. Union of India
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