2024 (8) TMI 1094

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....ptak Sanyal. 1. Affidavit of service filed in Court today is taken on record. 2. The present writ petition has been filed, inter alia, challenging the adjudication order dated 31st October, 2023, passed under Section 73(9) of the CGST/WBGST Act, 2017 (hereinafter referred to as the "said Act"). 3. Ms. Mukherjee, learned advocate appearing on behalf of the petitioners would submit that although....

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....h December, 2022. She would submit that although the aforesaid circular was brought to the notice of the proper officer by a communication as appearing at page 74 of the writ petition, the proper officer by ignoring the same had passed the order impugned. 6. Mr. Siddiqui, learned Additional Government Pleader appearing on behalf of the respondents would submit that due opportunity of hearing was ....

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.... I find that the petitioners in this case complain that their response to the show cause was not considered. I, however, notice in the order passed under Section 73 of the said Act, the proper officer had categorically noted that the response filed by the petitioners along with the documents has been taken into consideration. In view thereof, it cannot be said that the petitioners response was not....

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.... prescribed and also having not approached this Court expeditiously, I am of the view that this Court ought not to extend any relief in favour of the petitioners especially when the petitioners have an alternative remedy in the form of an appeal although, the time to prefer an appeal has long expired. No attempt has till date been made by the petitioners for filing an appeal by appropriately expla....