Sumin Dutta v. State of West Bengal
In favour of the assessee; matter remanded
The ruling in brief
Sumin Dutta challenged GST adjudication before the Calcutta High Court in WPA No. 17905 of 2026, decided 8 September 2026. A summary show cause notice and subsequent ex parte order were uploaded only under the GST portal's "Additional Notices and Orders" tab without separate intimation, which delayed the assessee's awareness and reply. Personal hearing was not granted despite the explicit mandate of section 75(4) of the CGST Act. The Court found cumulative procedural infirmities under sections 73, 75, and 169 sufficient to vitiate the adjudication process and the resulting demand. It set aside the impugned order and remanded the matter for reconsideration of the assessee's reply after affording a proper personal hearing and passing a fresh speaking order on merits. The outcome favoured the assessee with remand. This summary is for professional reading only and is not legal advice.
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.
- CGST S.169 — Service of notice in certain circumstances, including portal upload.
Source documents
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