Arya Singh Satyavir @ Satya Vir Singh Arya v. The State Of West Bengal And ORS.
Court No. 2
IN THE HIGH COURT AT CALCUTTA
Circuit Bench At Jalpaiguri Constitutional Writ Jurisdiction Appellate Side W.P.A. 1821 of 2024 Sri Arya Singh Satyavir @ Satya Vir Singh Arya VS The State of West Bengal & Ors.
Ms. Radhika Agarwal Mr. Dhiraj Lakhotia Ms. Meghna Joshi Ms. Khushi Kundu ..... for the petitioner Mr. Momenur Rahman Ms. Rima Sarkar .... For the State Affidavit of service filed today in Court, is 03.9.2024 (Item No. 35) (AB) taken on record.
Referring to annexure P-4 at pages 44 and 45 to the writ petition, Ms. Radhika Agarwal, learned counsel appearing for the petitioner through virtual mode submits that the show cause notice was issued on September 20, 2023 but without complying the mandatory statutory requirement as the date of personal hearing, time of personal hearing and the venue for personal hearing have not been mentioned. Mr. Momenur Rahman, learned State counsel, appears for the respondents being ably assisted by Ms. Rima Sarkar, learned counsel appear for the State respondents.
Learned counsel for the petitioner refers to a judgment of the Hon'ble Division Bench, in support of
her above contention, In the matter of: Gautam Bhowmick -vs- The State of West Bengal reported at (2024) 158 Taxmann.com 399(Calcutta).
After considering the submissions made on behalf of the parties and upon a close scrutiny of the show-cause notice dated September 20, 2023, annexure P-4 at pages 44 and 45 to the writ petition, this Court is of the view that the said show-cause notice cannot sustain in law as the mandatory statutory requirements were not complied with under Section 75 (4) of the G.S.T. Act, 2017.
For those reasons, the show-cause notice dated September 20, 2023, annexure P-4 at pages 44 and 45 to the writ petition stands set aside and quashed.
The jurisdictional authority upon issuing a fresh show-cause notice strictly in accordance with law shall be at liberty to proceed further against the concerned assessee.
It is made clear that this Court has not gone into the merits of the case in any manner whatsoever. In the event, a new proceeding shall be initiated, the limitation under Section 73(10) of the Act should reckon from such new notice.
With the above directions and observations, this writ petition, WPA 1821 of 2024 stands allowed
to the extent indicated above, without any order as to costs.
Urgent photostat certified copy of this order, if applied for, be supplied to the parties expeditiously, on compliance of usual legal formalities.
(Aniruddha Roy, J.)