2024 (5) TMI 1248

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....osenjit Das, Mr. Abhilash Mittal. - For the petitioners. Mr. Subir Kumar Saha, Ld. A.G.P., Mr. Dilip Kumar Agarwal. - For the State. Mr. Ratan Banik, Mr. Biswaraj Agarwal, Mr. Saptarshi Banik. - For the respondent nos .4 & 5. ORDER The Deputy Commissioner of State Tax Bureau of Investigation, North Bengal (Head Quarters), the respondent no.1 herein by the order impugned bearing referen....

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.... to the petitioners by way of e-mail but unfortunately, they missed it. 5. Be that as it may, Section 75(4) of the said Act mandates that an opportunity of hearing shall be given where a request is received in writing, to the person chargeable with tax or penalty or where any adverse decision is contemplated against such person. The petitioners, therefore, are entitled to an opportunity of such....