High Court of Calcutta
B. Enterprise v. State of West Bengal
For assesseeRemanded
WPA NO. 1079 OF 2026
The ruling in brief
Where pre-SCN, SCN, reminders and adjudication order were only uploaded under 'Additional notices and orders' tab and not in main 'Notices/Orders' tab, and personal hearing was fixed before expiry of reply period, communication was not legally adequate and denial of effective hearing violated principles of natural justice, thus, ex parte adjudication order was to be set aside and fresh order was to passed after affording hearing opportunity
Provisions considered
Section 169, read with section 73, of Central Goods and Services Tax Act, 2017/West Bengal Goods and Services Tax Act, 2017
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