2024 (5) TMI 877

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....nsal, Mr. Bodhisatya Ghosh For the State : Mr. Hirak Barman, Ms. Bedashruti Bose For Respondent Nos. 4 & 6. : Mr. Ratan Banik, Mr. Biswa Raj Agarwal, Mr. Saptarshi Banik ORDER In this writ petition, the petitioner has challenged an order dated April 13, 2023 passed under Section 107 of the West Bengal Goods and Services Tax Act, 2017 by respondent no. 2 whereby the said appellate autho....

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.... March, 2018. 4. Learned advocate appearing for respondent nos. 2, 3 & 5 could not produce any document to demonstrate that at any point of time, the said report was made available to the writ petitioner. 5. I am of the view that when the report of the Irrigation and Waterways Directorate formed the foundation of the adjudication, it was incumbent upon the Revenue to supply a copy thereof to....