2025 (5) TMI 542

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.... ... for the State ORDER This application under Article 226 of the Constitution of India is directed against the order dated December 15, 2023 passed by the Assistant Commissioner, Cooch Behar. By the said order it was held that the petitioner is liable to pay interest under Section 50(1) of the WBGST Act, 2017 and CGST Act, 2017 for intervening period between the date of order and date of paym....

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....ant period which was the subject matter of adjudication. He also submits that the adjudicating authority lacked jurisdiction to pass the order of adjudication. The learned Additional Advocate General, assisted by Ms. Sarkar, seriously disputed the aforesaid submission of Mr. Ghosh. He submits that notice of hearing was duly served upon the petitioner but the petitioner chose not to be represented....

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....ition by way of exchange of affidavits. This Court is, therefore, inclined to afford a last opportunity to the petitioner to present his case, both on facts as well as on law, before the adjudicating authority. Only for such reason this Court is inclined to interfere with the order impugned. For such reason, the order impugned as set aside. Since the petitioner did not file any reply to the show-....