High Court of Calcutta8 September 2026

Sumin Dutta v. State of West Bengal

For assesseeRemanded

WPA NO. 17905 OF 2026

The ruling in brief

Where summary SCN and ex parte order were uploaded only under 'Additional Notices and Orders' tab without separate intimation resulting in delayed reply, and personal hearing was not granted despite section 75(4) mandate, cumulative procedural infirmities invalidated adjudication and required reconsideration of reply after affording personal hearing and passing a fresh reasoned order

Provisions considered

Section 73, read with sections 75 and 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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Related rulings

Delhi High Court25 Sept 2026

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Sumin Dutta v. State of West Bengal

The ruling in brief

Provisions considered

Sumin Dutta v. State of West Bengal

The ruling in brief

Provisions considered

Read the full analysis

Jaiwanti v. Union of India

Hindalco Industries Ltd. v. Commissioner State Tax Chhatisgarh

Arup Datta v. State of West Bengal

Read the full analysis