M/s. Priti Builders v. Deputy Commissioner of State Tax, Bally and Salkia Charge & Ors.
Calcutta High Court | WPA 7574 of 2025 | 2026 TAXSCAN (HC) 303 | Decided on 03.02.2026 | Coram: Justice Om Narayan Rai
Background
The Petitioner challenged an order passed under Section 74 of the WBGST/CGST Act confirming a tax demand. During a search, the GST authorities had seized documents, books of accounts and the petitioner's computer CPU. Despite repeated requests, these materials were not returned or supplied, preventing the Petitioner from properly preparing its defence.
Issue
Whether failure to provide the seized documents and CPU deprived the Petitioner of a fair opportunity of hearing, thereby violating the principles of natural justice.
Court's Reasoning and Decision
The Court observed that the seized documents and CPU had still not been returned and that the Petitioner was consequently deprived of a fair opportunity to contest the adjudication proceedings. The Court also found that the Petitioner had not received a meaningful opportunity of personal hearing.
Accordingly, the impugned order dated 18.12.2024 was not allowed to take effect and was treated as an additional show cause notice. The authorities were directed to provide the seized documents/CPU and thereafter conclude the proceedings after giving the Petitioner a proper opportunity of hearing. The Court clarified that it had not examined the merits of the tax dispute.
(Above brief of the judgement prepared by Ms. Shweta Singh, Advocate, Dated: 12 Aug 2026)