Case Summary
Case Title: Global Enterprise v. Additional Commissioner of CGST & CX, Kolkata South Commissionerate & Ors.
Court: Calcutta High Court
Petition No.: WPA 21567 of 2024
Date of Judgment: 19.05.2025
Relevant Sections: Section 73, CGST/WBGST Act, 2017
Category of Dispute: Natural Justice / Validity of Adjudication Order
Facts (Paras 1–2)
The petitioner challenged the order-in-original dated 10.04.2024 issued under Section 73 of the CGST/WBGST Act for the tax periods 2018–19 to 2021–22. A show-cause notice was issued on 29.12.2023 granting 30 days to reply. However, before expiry of this period, the petitioner was directed to appear on 17.01.2024. The petitioner failed to appear and again sought adjournment for the next date fixed on 29.01.2024. Later, the order-in-original revealed that another hearing was fixed on 15.02.2024, but the petitioner alleged no notice was received. The grievance was that the order was passed without giving proper hearing, amounting to violation of natural justice.
Questions before Court
Whether the order-in-original suffered from breach of principles of natural justice and hence liable to be quashed, or whether the petitioner had alternate statutory remedy of appeal.
Observations (Paras 3–5)
The Court noted that repeated notices were sent through e-mail, and on petitioner’s own admission, at least two communications were received but not attended. The claim of not being informed about the 15.02.2024 hearing was found difficult to accept since service through e-mail was established. Importantly, Section 73 proceedings allow for multi-tier adjudication, and the statute itself provides for appeal. Since an efficacious alternate remedy was available, writ jurisdiction was not warranted.
Judgment (Paras 5–6)
The Court refused to interfere with the adjudication order under Article 226 and dismissed the writ petition. However, to avoid prejudice, the Court allowed the petitioner liberty to file an appeal within four weeks, with the Appellate Authority directed to consider the delay condonation and hear the appeal on merits.
Cases Referred – Summary Table
| Case | Court’s Verdict / Principle |
|---|---|
| No external precedent was cited in the judgment | Decision based on facts and alternate remedy doctrine |
Between Fine Lines (Practical Takeaway)
The judgment reinforces that taxpayers must diligently respond to show-cause notices and attend hearings. Courts will not entertain writ petitions alleging violation of natural justice if statutory appellate remedies are available. However, relief is safeguarded by allowing belated appeals, ensuring taxpayers are not left remediless.
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