TaxTMI 
TaxTMI 
2024 (6) TMI 231
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.... Sanyal ORDER 1. The present writ petition has been filed, inter alia, challenging the order dated 4th August, 2023, issued under Section 73 of the Central Goods and Services Tax Act, 2017/West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the "said Act"), in respect of the financial year 2017-18. 2. It is the petitioner's case that although, a show cause notice dated 31s....
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....it is submitted that as to whether or not the petitioner had made any representation praying for personal hearing was immaterial, it was obligation on the proper officer to afford the petitioner with an opportunity of hearing. Since, in the present case no such opportunity had been offered to the petitioner prior to passing of the order dated 4th August, 2023, under Section 73 of the said Act, whi....
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....(9) of the said Act can be passed before expiry of the period of 30 days. As such ordinarily the assessee is provided with a 30 days window to file its response to the notice under Section 73(1) of the said Act. In this case, it would appear from the show cause notice dated 31st January, 2023, that 30 days window had been provided to the petitioner as the date for filing of the response was fixed ....
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....iated on the ground of failure of natural justice, I am of the view that the same cannot be sustained. The aforesaid order is accordingly set aside. 6. The petitioner is remanded back to the proper officer in respect of the show cause notice dated 31st January, 2023, with a further direction upon the proper officer to afford the petitioner an opportunity of hearing and to consider the documents t....