The Court quashed the adjudication order after finding that the petitioner had no actual knowledge of the show cause notice placed under a non-standard portal tab.
The Calcutta High Court has quashed an adjudication order passed against M/s Darbesh Medical Enterprise after finding that the show cause notice had been uploaded under the "Additional Notice and Orders" tab on the GST portal without any separate intimation to the taxpayer. [M/s Darbesh Medical Enterprise v. State of West Bengal & Ors.]
Justice Smita Das De observed that since no separate intimation was provided, the petitioner had no actual knowledge of the notice and was unable to respond. The petitioner became aware of the ex-parte adjudication order only when its accountant checked the common portal in April 2026 — months after the order dated 09.12.2025 was passed.
The Court directed the petitioner to file a reply to the show cause notice within two weeks and directed the respondent authority to afford an opportunity of personal hearing and pass a fresh reasoned order within 12 weeks.
2026-juristway.com-3031-HC(Calcutta)-GST | Calcutta High Court | WPA 29846/2026 | 15.10.2026
