Calcutta High Court Restores GST Appeal, Remands Matter Back to Adjudicating Authority:

High Court sets aside an order under Section 74(9) of the WBGST Act, 2017, and directs the adjudicating authority to provide a fresh opportunity for the assessee to present documents.

High Court sets aside GST order and directs the adjudicating authority to grant a fresh opportunity to the appellant to produce documents and argue on merits.

Meetu Kumari

Oct 3, 2025

Last update on Oct 3, 2025

Calcutta High Court Restores GST Appeal, Remands Matter Back to Adjudicating Authority This intra-Court petition, made by the writ petitioner, is against an order made on November 21, 2022. The writ petition itself was made to challenge an order made by the adjudicating authority under Section 74(9) of the WBGST Act, 2017, dated June 21, 2022. The appellant had made a reply previously to the show cause notice, and a personal hearing was set for June 20, 2022. The appellant failed to appear on that date, and it was mentioned that this was owing to inadvertence. On June 21, 2022, the appellant filed a representation with an unconditional apology, seeking another opportunity to appear before the authority and file documents. Despite this representation, an order was passed on the same day, June 21, 2022. The input tax credit was denied to the appellant because the registration of the "other end dealer" was cancelled. According to the appellant, they have sufficient documents to prove that their transactions are genuine. Core Issue: Whether an opportunity should be granted to the appellant for a decision to be taken on the merits of the case. HC Held: The High Court set aside the order and remanded the matter back to the authority for fresh consideration. The court held that one more opportunity should be given to the appellant for a merit decision on the case, after taking into consideration any documents that could be brought before the authority. The appeal was made ineffective by ordering the appellant to consider the order dated June 21, 2022, as a show-cause notice. After receiving the reply and documents, the date for a personal hearing shall be fixed by the adjudicating authority. The appellant must appear on that date without seeking any adjournment. The authority is to consider the explanations and documents and pass a speaking order on merits and in accordance with the law. To Read Full Judgment, Download PDF Given Below

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Meetu Kumari

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