Calcutta HC Examines Whether GST Adjudication is Vitiated for Non-Supply of Seized Documents and Digital Data [Read Order]

The Calcutta High Court is examining whether a GST adjudication order passed under Section 74 of the West Bengal Goods and Services Tax Act, 2017 (WB GST Act) and the Central Goods and Services Tax Act, 2017 (CGST Act) stands vitiated for alleged denial of access to seized documents and digital data.

The writ petition has been filed by M/s. Priti Builders, challenging an adjudication order passed by the Deputy Commissioner of State Tax, Bally and Salkia Charge. The proceedings arose out of an investigation initiated under Section 74 of the WB GST Act, 2017 read with the CGST Act, 2017, which empowers the authorities to determine tax liability in cases involving allegations of fraud, wilful misstatement, or suppression of facts.

During the course of investigation, the tax authorities seized certain documents along with digital data stored in a CPU belonging to the petitioner. According to the petitioner, despite repeated requests, copies of the seized documents and the digital material were not supplied prior to adjudication.

The adjudicating authority proceeded to pass the impugned order without furnishing the material relied upon, thereby depriving the petitioner of an effective opportunity to submit a reply. The cause behind the present litigation, therefore, was the alleged procedural infirmity in the adjudication process culminating in the order under challenge.

Counsels Debasish Ghosh and Tanmay Hazra submitted that the adjudication order had been passed in complete violation of the principles of natural justice. It was argued that access to the seized CPU during interrogation could not substitute the statutory requirement of supplying copies of relied-upon documents and digital evidence. The petitioner contended that without such material, it was impossible to meaningfully rebut the allegations forming the basis of the adjudication proceedings.

Justice Om Narayan Rai directed the State authorities to seek instructions on whether copies of the seized documents and the material stored in the CPU could be supplied to the petitioner. The Court listed the matter for further hearing on 6.01.2026 and granted liberty to the petitioner to apply for interim relief, if circumstances so warrant.

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