2024 (9) TMI 1002

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....Chakraborty Mr. Saptak Sanyal Mr. S. Shaw.   For Union of India : Mr. Vipul Kundalia Ms. Smita Das De. 1. Challenging, inter alia, failure on the part of the respondents to afford the petitioner with an opportunity of personal hearing in terms of the provisions contained in Section 75 (4) of the CGST/WBGST Act, 2017 (hereinafter referred to as the "said Act"), the present writ petition ....

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....ground alone, the final order passed by the proper officer under Section 73 of the said Act, dated 13th December, 2023 for the tax period July, 2017 to March, 2018 cannot be sustained. 5. Mr. Ray, learned Government Pleader appearing on behalf of the State respondents on the other hand would submit that despite the petitioner being afforded with an opportunity of hearing in Form GST DRC-01, the....

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....rovisions of Section 75 (4) of the said Act contemplates affording an opportunity of hearing where a request is received in writing from the person chargeable with tax, or penalty or where any adverse decision is contemplated against such person. Admittedly, in this case, adverse decision was contemplated against the petitioner. 8. Having regard to the aforesaid, the order impugned dated 13th D....