The Court quashed the order and directed the authority to revisit the issue on merits after affording proper hearing.
The Calcutta High Court has quashed an adjudication order dated 19.03.2024 passed against Rakesh Sekh, finding that the order was uploaded only under the "Additional Notice and Orders" tab on the GST portal without any separate intimation, depriving the petitioner of an effective opportunity to respond. [Rakesh Sekh v. Assistant Commissioner of Revenue, Berhampore Charge & Ors.]
The Court directed the respondent to revisit the issue by considering the reply to be filed by the petitioner within three weeks and to pass a fresh reasoned order within 12 weeks after affording an opportunity of hearing. This follows a similar order passed by the same Court in Darbesh Medical Enterprise from last week, reinforcing the trend that reliance on non-standard portal tabs for critical notices violates natural justice.
2026-juristway.com-3049-HC(Calcutta)-GST
