Calcutta High Court remands GST matter where assessee missed show-cause notice on additional portal
Background of the writ petition
The decision in Silicon Ceramics & Ors. Vs Additional Commissioner of State Tax (Calcutta High Court) concerns a challenge to two orders passed under the GST regime:
- The order dated 12 February 2026 passed by the Additional Commissioner of State Tax, Asansol Circle in GSTIN-19AAXFS4830R1ZZ, rejecting an application for condonation of delay in filing appeal; and
- The order in original dated 3 October 2023, passed pursuant to a show-cause notice dated 29 August 2023.
The assessee approached the Calcutta High Court by way of a writ petition, assailing both the rejection of the condonation of delay application and the underlying order in original.
Facts leading to the dispute
Issuance of show-cause notice
- A show-cause notice dated 29 August 2023 was issued to the petitioners.
- The notice required the assessee to submit its written reply by 29 September 2023.
- In the portion of the notice meant to specify the date and venue of personal hearing, the authorities recorded “Not Applicable”.
Thus, while the notice sought a reply within a fixed period, it simultaneously did not provide for any opportunity of personal hearing, at least as per the face of the document.
Passing of order in original
Subsequently, on 3 October 2023, an order in original came to be passed. In this order, the authority recorded that:
- The petitioners had not filed any reply to the show-cause notice dated 29 August 2023; and
- The matter was adjudicated on that basis, without considering any defence or supporting material from the petitioners.
Assessee’s explanation for non-response
The petitioners explained before the High Court that:
- The show-cause notice had been uploaded only in the “additional notices” segment of the GST portal;
- Consequently, the assessee overlooked this upload and remained unaware of the show-cause notice within the time allowed for reply;
- The petitioners became aware of the proceedings only after coming to know of the order in original dated 3 October 2023.
Upon discovering the order in original, the assessee sought to challenge it by filing an appeal, which necessarily involved a delay because the assessee had not earlier noticed the show-cause notice on the additional notices portal.
Application for condonation of delay
After becoming aware of the order in original, the assessee:
- Filed an appeal against the order in original; and
- Along with the appeal, submitted an application seeking condonation of delay in filing the appeal.
The Additional Commissioner of State Tax, Asansol Circle rejected the condonation application by the order dated 12 February 2026.