2024 (1) TMI 1381

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....te respondents ORDER Heard Mr. Himangshu Kumar Ray, learned Counsel for the appellant and Mr. Subir Kumar Saha, learned Counsel for the State respondents. This appeal has been filed praying to set aside the judgment and order dated 18.11.2023 in WPA/1864/2023 (Piku Saha -Vs.- The State of West Bengal & Ors.) passed by the learned Single Judge, whereby the writ petition filed by the appellant h....

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....l has specifically not mentioned the date, time and venue of personal hearing. The aforesaid notice was followed by an order dated 9.12.2022 under Section 74 of the WBGST/CGST Act, 2017 creating liability of WBGST, CGST and penalty totaling Rs. 14,64,673.60/-. The facts as aforementioned could not be disputed by learned State Advocate that an opportunity of hearing as contemplated under Section 7....

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....d in the aforesaid case, this appeal also deserves to be allowed. For all the reasons afore stated, the impugned judgment dated 18.11.2023 in WPA/1864/2023 (Piku Saha -Vs.- The State of West Bengal & Ors.) passed by the learned Single Judge cannot be sustained and is hereby set aside. The impugned order dated 9.12.2022 under Section 74 of the WBGST/CGST Act for the financial year 2021-22 passed b....