High Court of Calcutta8 September 2026

Arun Kumar Dutta v. State of West Bengal

For assesseeRemanded

WPA NO. 6436 OF 2026

The ruling in brief

Where SCN and adjudication order were uploaded solely under 'Additional Notice and Orders' tab on portal without separate intimation, and appeal was dismissed on limitation grounds without a hearing on merits, such procedural lapse constituted violation of natural justice, thus quashing appellate order and directing appellate authority to admit appeal for hearing and decision on merits

Provisions considered

Section 107, read with section 169, of Central Goods and Services Tax Act, 2017/West Bengal Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Arun Kumar Dutta v. State of West Bengal

The ruling in brief

Provisions considered

Arun Kumar Dutta v. State of West Bengal

The ruling in brief

Provisions considered

Read the full analysis

Katyani Exports v. Union of India

New Godara Trading Co. v. State of Rajasthan

Cheema Local Carrier and Construction v. Commissioner State GST

Read the full analysis