2025 (5) TMI 1517

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....a, Mr. Piyash Chowdhury, Mr. Animitra Roy, Mr. Gaurav Chakraborty, Mr. Anish Mandal. For CGST Authorities: Mr. Kaushik Dey, Mr. Kaustuv K. Maiti. For the Union of India: Mr. Ravi Ranjan Kumar. 1. This intra court appeal at the instance of the writ petitioner is directed against the order dated 29th April, 2025 in WPA 31078 of 2024. 2. The said writ petition was filed by the appellant f....

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....12.2024 but by then the order in original was passed by the authority on 14.12.2023. In the said order it has been recorded that in order to comply with the principles of natural justice opportunity of personal hearing was given to the appellant but they did not attend the personal hearing nor submitted any reply to the show cause notice. Though the order in original is stated to be passed on 14.1....

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....llant had stated that he had submitted detailed reply on 15.12.2023 online, but in the order dated 14.12.2023 which was uploaded on 20.12.2023 it has been stated that no reply has been filed and the appellant did not attend the personal hearing. 12. Further, the appellant submitted that in terms of the audit report drawn under Section 65 (6) of the CGST Act, 2017 dated 19.1.2023 by the CGST, Si....

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....rtunity to put forth the submissions before the authority. 16. Therefore, we are inclined to interfere with the matter and remand the matter back to the adjudicating authority to take a fresh decision on merits and in accordance with law. 17. In the result, the appeal is allowed. The order passed in the writ petition is set aside. The writ petition is allowed. The order in original and the o....