2024 (9) TMI 1469

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....ow cause notice dated August 08, 2023, under Section 73 of the West Bengal Goods and Services Act, 2017, was issued to the petitioner, seeking a response within thirty days from the date of the notice. The petitioner failed to respond. Although this notice indicated that an opportunity for a hearing might be provided, it failed to specify any date, time, or venue for the hearing. The petitioner ag....

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.... clearly indicates that the authority marked 'not applicable' in the columns for the date, time, and venue of the personal hearing. This suggests that the authority was not inclined to provide a personal hearing to the petitioner, leading to the assessment order dated November 17, 2023. The learned advocate for the petitioner has appropriately relied on the judgment in Goutam Bhowmik's cas....

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....eserves to be quashed and the matter deserves to be remanded to the concerned Authority to pass an order afresh in accordance with law after affording reasonable opportunity of hearing to the petitioner/appellant." In my view, the petitioner's case is covered by this decision. If the initial action is bad, subsequent proceedings based on such action cannot be sustained. [See: (2011) 5 SCC 142 (....