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Case Details
Case Title: Annu Projects Private Limited vs. Sr. Joint Commissioner, State Tax, GST Appeal & Ors.
Court: Calcutta High Court
Petition No.: WPA 4625 of 2025
Category of Dispute: Natural justice violation in demand proceedings under Section 73
Date of Judgment: 04.08.2025
Relevant Sections: Section 73, Section 75(4) of CGST/WBGST Act, 2017
Facts (Paras 1–2)
The petitioner challenged the appellate order dated 22 January 2025, which had dismissed its appeal as time-barred against a demand order passed under Section 73 of the CGST/WBGST Act for FY 2018–19. The show cause notice dated 15 December 2023 was uploaded only under the “Additional notices and orders” tab, without adequate intimation, leading to the ex parte demand order dated 24 April 2024. The petitioner argued that no opportunity of hearing was provided, violating Section 75(4). The delay in filing the appeal was marginal and occurred as the petitioner was unaware of the demand order uploaded in the same “Additional notices” tab.
Observations (Para 3)
The Court noted that although there was a marginal delay in filing the appeal, the crucial issue was the failure of the adjudicating authority to comply with Section 75(4), which mandates an opportunity of hearing before passing any order under Section 73. This statutory violation rendered the order unsustainable.
Judgment (Paras 3–6)
The Court set aside both the adjudication order dated 24 April 2024 and the appellate order dated 22 January 2025. The matter was remanded to the adjudicating authority for a fresh decision on merits after giving due hearing. The petitioner was permitted to file its reply within two weeks to the original SCN. The pre-deposit made would remain to the credit of the proceedings.
Cases Referred
(No external precedents cited in this judgment.)
Between Fine Lines
For taxpayers, this judgment reiterates that GST demands passed without a proper hearing, as mandated under Section 75(4), lack legal validity. Even if appeals face technical hurdles like delay, courts can intervene where principles of natural justice are violated. Businesses must vigilantly track GST portal uploads but can seek relief if orders are passed ex parte without opportunity to present their case.
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