2024 (8) TMI 1261 - HC - GST

Violation of principles of natural justice - opportunity of hearing not provided to the petitioners - seeking amendment of Section 146 of the WBGST / CGST Act, 2017 - HELD THAT - From a perusal of the provision contained in Section 169 of the said Act it appears that one of the recognized manner and mode of service of summons / notice is by registered post or speed post or courier with acknowledgment due to the person to whom it is intended, inter alia, including the communication to his email address. In the instant case, the petitioner no.1 had duly been served with a notice in his email address. The petitioners had failed to make out any case for interference. Admittedly, although the petitioners were notified as regards the date of hearing, yet the petitioners chose not to appear. Having not appeared before the appellate authority, the petitioners cannot thrust the burden on the appellate authority by, inter alia, contending that since, the notice was not uploaded in the portal, the petitioners had no adequate notice. There is no scope for interference in this writ petition - Petition dismissed.

Summary

The High Court of Calcutta dismissed writ petition WPA 15504 of 2024 as the petitioners failed to appear before the appellate authority despite being notified via email. The court found no grounds for interference and no order as to costs was given. The petitioners can still avail statutory remedy if advised. The order must be followed based on the copy downloaded from the Court's official website.