2024 (8) TMI 582

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....y , Ld. GP Mr. Md. T. M. Siddiqui Mr. T. Chakraborty Mr. S. Sanyal ...For the State Ms. Manasi Mukherjee Mr. Bijitesh Mukherjee ...For the respondent nos. 4 and 5 ORDER 1. Affidavit of service filed in Court today is retained with the record. 2. Challenging the order dated 11th December 2023 passed under Section 73 of the WBGST/CGST Act, 2017 (hereinafter referred to as the "said Act")....

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....unity of personal hearing only after the time to file reply had expired. In absence of the aforesaid, the opportunity of personal hearing becomes meaningless and the proceedings, inter alia, including the order passed under Section 73 of the said Act stands vitiated on such ground. 4. Mr. Siddiqui, learned advocate appearing for the respondents would, however, submit that the order impugned had....

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....he factum of passing of the aforesaid order to the notice of the petitioner by a telephonic call, I am of the view since, the notice/order had admittedly been uploaded on the portal, without going into the controversy at this stage, whether uploading of notice/order under the "additional notices" drop down menu constitute adequate service in terms of Section 169(1)(d) of the said Act, by reasons o....