2020 (11) TMI 711

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...., Mr. Debasish Ghosh. ... for the State. In view of the urgency, the matter is taken up virtually. CAN 1 of 2020 (Old CAN No. 4804 of 2020) is disposed of. The petitioner carries on business under the Trade Name of SAWARIYA STEEL INDUSTRIES. It is a proprietorship business. The petitioner carries on business from his office at 3C/H/5, Chhatu Babu Lane, Kolkata - 700014. A show cause notic....

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.... was passed with retrospective effect from October 26, 2019 and no opportunity of hearing was given to the petitioner. Aggrieved, the petitioner has moved this Court. Mr. Majumdar, learned Additional Advocate General submits that the petitioner has invoked the writ jurisdiction of this Court without exhausting the alternative remedy prescribed under the Goods and Services Tax Act, 2017. He refe....

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..... Thus, I do not find any reason to invoke a high prerogative writ and allow the prayer of the petitioner to set aside the order of cancellation in view of the provisions of Sections 30 and 107. Section 30 of the GST Act provides that a party aggrieved by an order of cancellation may apply for revocation of cancellation. The apprehension of the petitioner that the entire claim would have to be ....

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....re alternative efficacious remedies provided in the statute itself. If the petitioner takes recourse to the provisions of the statute, then the authority shall consider all the aspects as discussed hereinabove including the failure to give an opportunity of hearing to the petitioner and pass its order in accordance with law. The petitioner submits that the report on the basis of which the order im....