Justin Bhutia v. State of West Bengal & Ors.
Case at a glance
Provisions considered
- IGST Act, 2017 s. 20
Key paragraphs
- Para 2020. All connected application, if any, stands disposed of.
Judgment
it is clear that the petitioner was first required to file a reply and in case the respondent authority was not satisfied with the reply of the petitioner herein, it was the duty of the authority concerned to issue a notice of personal hearing before passing the final order.
#14. In the present case, the petitioner claims that he had no knowledge of the show cause notice and the petitioner thought that it was mandatory, that he was to be given a hearing, even prior to issuance of show cause notice.
#15. A show cause notice is a method of asking the petitioner as to what is his case or defence 5 against the prima facie case, subject to proof, made out against the petitioner.
#16. The question of providing the petitioner with a hearing prior to issuance of show cause notice is a prayer not in accordance with law.
#17. A show cause notice is a formal, written demand issued by a government authority, court, or employer requiring an individual or entity to explain, within a specific timeframe, why a proposed disciplinary action, penalty, or legal order should not be enforced. It provides an opportunity for a "fair hearing" to justify actions before penalties imposed.
#18. Accordingly, in view of the above facts and in the interest of justice, the impugned order dated
08.12.2023 is hereby set aside, with a direction the petitioner herein response/reply before the respondent authority with 15 days from the date of this order and the concerned authority consider petitioner’s case afresh, on the basis of the said reply and on giving a hearing to the petitioner as per Section 75(4) of the Act and other stake holders, consider and decide the case, accordance with law, within 30 days thereafter.
#19. Writ application is accordingly disposed of. 6
#20. All connected application, if any, stands disposed of.
#21. Interim order, if any, stands vacated.
#22. Urgent Photostat certified copy of this order, if applied for, be supplied the parties, expeditiously after complying with all necessary legal formalities. (Shampa Dutt (Paul), J.)
Questions this judgment answers
Which statutory provisions did this judgment involve?
IGST Act, 2017 — s. 20.
Which court decided this case, and when?
Calcutta High Court, on 24 Feb 2026.