2021 (8) TMI 1378

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....a   and  Ms. Patatree Roy   for the petitioner. Tapan Bhanja   for the U. O. I. Sandip Goraria   for the CGST Authority. A. Ray ,  T. M. Siddiqui   and  D. Ghosh   for the State. JUDGMENT Both the parties are present. 2. In this matter, the petitioner has challenged the impugned notice dated November 12, 2020 passed b....

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.... his letter dated November 30, 2020 and that has also not been considered by the Department. 5. The learned advocate for the respondent concerned submits that the said representation dated November 30, 2020 is not available with the office record and it has been misplaced. This kind of affair in the office of the respondents is not appreciated by this court. Firstly, in ignorance of the fact that....