2024 (5) TMI 512

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....k Sanyal. 1. The present writ petition has been filed, inter alia, Challenging the order dated 29th December, 2023, passed under Section 73 of the West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the "said Act"). 2. Mr. Chowdhury, learned advocate appearing in support of the petition by drawing attention of this Court to the summary of the show-cause notice, appearing at....

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.... opportunity of hearing, yet the same does not absolve the authorities from affording an opportunity of hearing to the petitioners. In support of his aforesaid contention he has placed reliance on the judgment delivered by the Hon'ble Division Bench of this Court in the case of Goutam Bhowmik v. State of West Bengal & Ors., reported in (2024) SCC online Cal. 372. According to him, since in this ca....

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....at proceeding under Section 73 of the said Act had been initiated on the basis of the show cause notice dated 31st August, 2023, appearing at pages 118 and 119 of the writ petition. 7. It would appear that although, the said notice provides for details to be provided in connection with personal hearing inter alia, including the date, time and venue, apart from the date for providing reply no othe....

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....decision is contemplated against such person. Although in this case, the petitioners did not make any request in writing, however, since, an adverse decision was contemplated against the petitioners, the proper officer was obliged to afford an opportunity of hearing to the petitioners before passing the final order. The same finds support from the judgment delivered by the Hon'ble Division Bench o....