M/S. Ab Udyog Pvt. Ltd. And Anr vs Assistant Commissioner Of State ...
2022 Latest Caselaw 4988 Cal

Item no. 07


              IN THE HIGH COURT AT CALCUTTA
                        CIVIL APPELLATE JURISDICTION
                               APPELLATE SIDE

Present:
The Hon'ble Justice T.S. Sivagnanam
              And
The Hon'ble Justice Hiranmay Bhattacharyya


                            MAT 1147 of 2022
                                    with
                            IA No. CAN 1 of 2022


                         M/s. AB Udyog Pvt. Ltd. And Anr.
                                      vs.
       Assistant Commissioner of State Tax, Rajakatra Charge and Ors.

Appearance:
For the Appellant       :   Mr. Ankit Kanodia
                            Mr. Jitesh Sah
                            Ms. Megha Agarwal

For State               :   Mr. A. Ray, Learned G.P.
                            Mr. S. Mukherjee
                            Mr. Debasish Ghosh


Heard on                : 02.08.2022

Judgment on             : 02.08.2022


T.S. Sivagnanam J.:

      This intra-Court appeal has been filed by the appellant is directed

against the order dated 19.07.2022 passed in WPA 15040 of 2022. The

appellant challenging the action initiated by the respondent GST

Authority primarily on the ground that non-speaking order so uploaded

in the website purported to be an order of adjudication without issuing

any show cause notice. On going through the relevant materials placed

before us and also hearing the learned Government Counsel appearing

for the respondents, we find that no show cause notice has been issued.

If that be the position, it is clear violation of principles of natural justice

and the provisions of the statute. This is enough to quash the

proceeding dated 18.04.2019.

Accordingly, the appeal is allowed and the order passed in the

writ petition is set aside. Accordingly, the order dated 18 th April, 209 is

quashed with the direction that the appropriate respondent should issue

show cause notice to the appellant within 15 days from the date of

receipt of the server copy of the order and accordingly a reasonable time

to submit their reply/objection along with documents and records and

after which the show cause notice shall be adjudicated on merits and in

accordance with law and a reasoned order shall passed thereafter.

It will be open to the appropriate respondent to club the

adjudication along with the other adjudication proceedings which are in

the pipeline.

Consequently, the connected application stands disposed of.

(T. S. Sivagnanam, J.)

(Hiranmay Bhattacharyya, J.)

RP/Amitava (AR. CT.)