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of <h1>Violation of natural justice for no personal hearing; petitioner ordered to deposit 10% under Section 73(9), four-week stay</h1> <h3>Coal Mines Associated Traders Private Limited & Anr. Versus State of West Bengal & Ors.</h3> Coal Mines Associated Traders Private Limited & Anr. Versus State of West Bengal & Ors. - TMI Writ petition under Section 73 of the WBGST/CGST Act, 2017 challenges a determination for July 2017-March 2018; earlier order dated 26.12.2023 was set aside and matter remanded for fresh adjudication with an opportunity of personal hearing. Petitioner responded to remand notice on 27.05.2024 and requested personal hearing; dispute whether an adequate personal hearing was afforded. Court elected to 'test out the bone fide of the petitioner' by directing interim conditions: petitioner to 'secure by way of making payment of 10 per cent of the tax in dispute with the respondents within a period of four weeks from date, in two equal installments.' Further, 'there shall be an unconditional stay of the demand raised by the respondents on the basis of the determination made under Section 73(9) of the said Act dated 11th June, 2024 for a period of four weeks from date.' If payment is made, 'the interim order passed herein shall continue till the disposal of the writ petition or until further order whichever is earlier.' Timelines for affidavits in opposition and replies are fixed.
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