The Calcutta High Court has set aside both a GST adjudication order and the rejection of a delayed appeal in Silicon Ceramics & Ors. v. Additional Commissioner of State Tax, WPA 9470 of 2026. It ordered a fresh hearing on the merits after the petitioners submit their reply and supporting documents. The court did not decide whether the GST demand itself was correct.
What happened in the GST case?
The dispute began with a show-cause notice dated 29 August 2023, which required a reply by 29 September 2023. The notice’s personal-hearing date and venue fields reportedly said “Not Applicable.” On 3 October 2023, the authority issued an order in original stating that the petitioners had not replied. TaxGuru’s reproduced order records that the notice had been placed in the GST portal’s “additional notices” section. The petitioners said they overlooked it.
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After learning of the order in original, the petitioners appealed and requested condonation of delay. The Additional Commissioner of State Tax, Asansol Circle rejected that request on 12 February 2026, reportedly reasoning that the statute did not allow the authority to extend the appeal-filing period. The petitioners then challenged both the rejection and the original adjudication order before the High Court.
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The court set aside the rejection of the condonation request and the original adjudication order. It directed the authority to consider the dispute on its merits after receiving the petitioners’ reply and supporting evidence, and to hear them in person or through authorised representatives. The court directed that their contentions should not be rejected on limitation grounds in that adjudication.
The reproduced order states: “Petitioners shall reply to the show-cause notice along with all documents in support thereof within a period of four weeks from date.” The authority must hear the petitioners within four weeks after receiving that reply and documents.
What does this ruling mean for a notice in the additional notices portal?
In this case, the High Court restored the petitioners’ opportunity to answer the notice and have their arguments and documents considered. Its reasoning was tied to the admitted placement of this notice in the additional notices section and the possibility that the petitioners had overlooked it, leaving them without an opportunity to reply.
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The order does not establish that every GST notice uploaded under an additional portal heading is invalid, or that overlooking a portal notice automatically extends an appeal deadline. It is a case-specific remand, not a general rule excusing missed notices or filing periods.
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No. The High Court did not rule on the correctness of the underlying tax demand or on the petitioners’ tax arguments. It set aside the challenged orders so the authority could consider those arguments and supporting documents through a fresh merits hearing.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What details are available about the order?
The case is identified as Silicon Ceramics & Ors. v. Additional Commissioner of State Tax, WPA 9470 of 2026. The reproduced text does not name the judge, and the case-detail section does not provide the judgment date or appeal number. TaxGuru reproduces the order text; an official court copy is not established by that publication.
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