Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
The HC held that the impugned proceedings under s.73(9) were vitiated by defective communication of the show-cause notice and by the Proper Officer's failure to afford the statutory hearing mandated by s.75(4); uploading the notice only under an 'additional' tab did not constitute valid service under the WBGST/CGST regime, and the petitioner was shown to have had sufficient cause for non-reply. The court declined to sustain any time-bar refusal and granted the petitioner a final opportunity to file a reply to the show-cause notice, directing fresh adjudication after affording the requisite opportunity of hearing; the petition was disposed accordingly.