2023 (4) TMI 308

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....ban Ray, Ld. Govt. Pleader Md. T. M. Siddiqui, Mr. D. Ghosh, Mr. S. Mukherjee, ... for the State. Mr. Asoke Kr. Chakraboty, Ld. Addl. Solicitor General Mr. Siddhartha Lahiri ... for Union of India ORDER Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned order dated 7th February, 2023 passed by the appellate authority concern....

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....n 24 hours from such impugned order of the appellate authority without providing any opportunity of hearing or any notice to the petitioner and without allowing the petitioner either to file the appeal within statutory period or granting time of three months from the date of service of such impugned order. It is also the case of the petitioner that though the aforesaid impugned order of the app....

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....ubmits that in this case recourse has been taken under Provision of Section 78 of the Act for the reason namely that petitioner does not exist in its place of registration and secondly that there is a mismatch of transaction. So far as the allegation of non-existence of petitioner at the registered place is concerned, prima facie it is not sustainable for the reason that neither there is any whisp....

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.... no alternative forum of the Tribunal for its remedy and secondly that the amount of recovery of demand is more than 20% of the disputed tax and the ground that the petitioner does not exist in its registered place of address was neither a part of the show-cause notice nor there is such finding in this regard by the first appellate authority. Considering the facts and circumstances of the case ....