2023 (11) TMI 451

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.... the State Mr. Ratan Banik Mr. Biswaraj Agarwal ... For the Respondent Nos. 3 & 5 ORDER Affidavit of service filed on behalf of the petitioner is taken on record. It is contended on behalf of the petitioner that the petitioner is carrying on proprietorship business under the name and style of M/s. Tashi Bhutia and was granted contract for construction of road from Poobong Fatak to Ramb....

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.... show cause notice due to health condition. The petitioner was directed to make payment of the entire amount by 19th November, 2021 before the authority. It is submitted on behalf of the petitioner that the contract of the petitioner is governed by the Value Added Tax Act and not by Central Goods and Service Tax Act and West Bengal Goods and Service Tax Act. Since the petitioner was unable to s....

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....e demands that the petitioner be given an opportunity of hearing by the authority before any liability is slapped upon him. In view of the above, the order impugned passed on 24th August, 2021 is set aside. The concerned authority, being the first respondent herein, is directed to revisit the issue upon affording reasonable opportunity of hearing to the petitioner and pass a reasoned order t....