2025 (6) TMI 664
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....jee .....for the petitioner Mr. Anirban Ray, Ld. GP, Mr. T. M. Siddiqui, Ld. AGP, Mr. T. Chakraborty, Mr. S. Sanyal ..... for the State ORDER 1. Challenging the order passed under Section 74 of the WBGST/CGST Act, 2017 (hereinafter referred to as the said Act) dated 25th June, 2024 in respect of the tax period of April 2018 to March, 2021, the instant writ petition has been filed. 2. M....
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....oting the mandate of Section 75(4) of the said Act which obliges the proper officer to afford an opportunity of hearing to the petitioner since the show-cause contemplates passing an adverse order and such provision having not been complied with, I am of the view that the aforesaid order dated 25th June, 2024 passed under Section 74 of the said Act for the tax period of April 2018 to March, 2021 c....


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