2024 (6) TMI 663

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....aptak Sanyal.   1. By way of the present writ petition the petitioners have challenged the order dated 29th December 2023 issued under Section 73 (9) of the WBGST & CGST Act 2017 (hereinafter referred to as the "said Act") for the period 1st July 2017 till 31st March 2018. According to the petitioners, they are engaged in the business of providing goods transport agency services and were dul....

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.... 61 of the said Act and Rule 99 of the WBGST Rules, 1999 (hereinafter referred to as the "said Rules") submits that it is the obligation of the proper officer to identify the discrepancies and to notify the petitioners in Form GST ASMT-10. In the present case since, the petitioners had not been notified of the aforesaid discrepancies by issuance of Form GST ASMT - 10, the petitioners could not app....

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....the proper officer while scrutinizing the returns. Since, the same had not been made available to the petitioners, the petitioners could not have appropriately respond to the show cause notice. The aforesaid order thus, stands vitiated on the ground of violation of principles of natural justice. 6. Having regard to the aforesaid, I propose to and do hereby keep the order passed under Section 73 ....