https://www.taxtmi.com/caselaws?id=781117 The HC held that a notice accessible only under the "Additional Tab" does not constitute proper communication under Section 73(1) WBGST Act and therefore cannot start the limitation period. The court found the show-cause notice contemplated an adverse decision but did not specify date, time or venue for personal hearing, so no hearing was afforded. There was no delay or laches by the petitioner. The impugned adjudication dated April 25, 2022 violated statutory mandate and principles of natural justice; the order was set aside and the petition allowed. en-us Thu, 06 Nov 2025 00:00:00 +0530 Tue, 11 Nov 2025 08:20:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781117 The HC held that a notice accessible only under the "Additional Tab" does not constitute proper communication under Section 73(1) WBGST Act and therefore cannot start the limitation period. The court found the show-cause notice contemplated an adverse decision but did not specify date, time or venue for personal hearing, so no hearing was afforded. There was no delay or laches by the petitioner. The impugned adjudication dated April 25, 2022 violated statutory mandate and principles of natural justice; the order was set aside and the petition allowed. Case-Laws GST Thu, 06 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781117