Case Details: Priti Builders vs. Deputy Commissioner of State Tax, Bally and Salkia Charge - [2026] 183 taxmann.com 407 (Calcutta)
Judiciary and Counsel Details
- Om Narayan Rai, J.
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Debasish Ghosh & Tanmay Hazra for the Petitioner.
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Ms Tanmoy Chakraborty & Saptak Sanyal for the Respondent.
Facts of the Case
The petitioner underwent a search and seizure at its business premises, with documents, books, and the CPU confiscated. Despite requesting copies of the seized records and the return of the CPU to prepare a defence, access was denied. A show cause notice (SCN) and personal hearing were issued, but the petitioner missed the hearing and reiterated the request in writing. The jurisdictional officer confirmed the demand without providing the materials or conducting a meaningful hearing, depriving the petitioner of a fair opportunity to contest. The matter was accordingly placed before the High Court.
High Court Held
The High Court held that, under Section 74 read with Sections 67 and 75 of the CGST Act and the West Bengal GST Act, the denial of access to the seized documents and the CPU violated the principles of natural justice. The Court observed that the petitioner was unable to effectively contest the demand or pursue a proper appeal in the absence of these materials. Accordingly, the impugned order was not to be given effect and was to be treated as an additional SCN. The Court directed the authorities to supply the seized records or copies, including the CPU, and to continue the proceedings only after affording a meaningful personal hearing.
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