Case Summary
Case Title: Rishi Chhetri v. Joint Commissioner CGST & Central Excise, Siliguri Commissionerate & Ors.
Court: Calcutta High Court, Circuit Bench at Jalpaiguri
Petition No.: WPA 2703 of 2024
Category of Dispute: Natural Justice & Validity of Show Cause Notice
Judgment Date: 03.03.2025
Relevant Sections: Sections 73, 74 and appeal provisions of the CGST Act, 2017; principles of natural justice
Facts (Para 1–3)
The petitioner challenged a show cause notice dated 13.10.2021 and adjudication order dated 30.11.2023, alleging violation of natural justice. He argued that hearing notices always reached him after the due date as he resides in remote Mirik, Darjeeling. Consequently, the statutory period of appeal also lapsed.
Questions before Court (Para 3–4)
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Whether the SCN and adjudication order were vitiated due to lack of proper opportunity of hearing?
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Whether notices served late or on different authorities invalidated the proceedings?
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Whether discretionary relief should be granted under writ jurisdiction?
Observations (Para 5–9)
The Court observed that:
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The SCN was detailed, spanning ten pages, and contained full particulars of allegations.
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Notices of personal hearing were issued both by post and to the petitioner’s email ID.
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Even if one notice was belatedly received, the petitioner was aware of the proceedings but failed to appear.
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The petitioner’s plea that the notice directed him to reply to different authorities had no merit as he could have responded to both, and the adjudicating authority depends on the demand involved.
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The petitioner showed serious laches by not responding despite multiple notices.
Judgment (Para 10–12)
The writ petition was dismissed as devoid of merit. The Court declined to grant discretionary relief in favor of a party who failed to appear despite repeated notices. However, the Court clarified that if the petitioner approaches the appellate authority, his plea for condonation of delay should be considered leniently and in accordance with law.
Cases Referred
The judgment did not expressly cite external precedents, focusing on facts and conduct of the petitioner.
Tabular Summary of Cases Referred
| Case Name | Court | Verdict / Ratio | Relevance |
|---|---|---|---|
| No external case law cited | – | – | The decision turned on petitioner’s laches and natural justice principles. |
Between Fine Lines
For businesses and taxpayers, this case underscores that courts will not interfere in adjudication merely on claims of delayed service if repeated notices were issued, including via email. Ignoring notices can bar relief under writ jurisdiction, though appellate remedies remain open subject to condonation of delay.
Disclaimer – “The above summary is for academic purpose only; not formal legal opinion. Seek professional opinion before application. Author or publisher or website shall not be responsible for any usage in any form.”
