2024 (12) TMI 582

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....aborty Mr. D. Sahu Mr. S. Sanyal ... for the State Mr. Kaushik Dey Mr. Abhradip Maity ... for the respondent nos.5 & 6 Mr. Uday Sankar Bhattacharya Mr. Anurag Roy ... for the respondent CGST Authorities ORDER Learned Counsel appearing for the petitioner submits that the respondent no.4 issued a summary of show cause notice in FORM GST DRC-01 having reference no.ZD190923010137H dated 7t....

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....of Section 75 of the WBGST/CGST Act, 2017, when the proper officer contemplated a decision against the petitioner/assessee, then it was mandatory for him to afford an opportunity of hearing. From the perusal of the show cause notice dated 15.01.2021, it is evident that the proper officer has declined to afford an opportunity of hearing to the petitioner inasmuch as it has not communicated any date....

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....with tax or penalty, or where any adverse decision is contemplated against such person." 9. From perusal of Section 75(4) of the Act, 2017 it is evident that opportunity of hearing has to be granted by authorities under the Act, 2017 where either a request is received from the person chargeable with tax or penalty for opportunity of hearing or where any adverse decision is contemplated ag....