2025 (6) TMI 833

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.... Md. T.M. Siddiqui, Ld. AGP Mr. Nilotpal Chatterjee Mr. T. Chakraborty Mr. S. Sanyal.   For the CGST: Ms. Manasi Mukherjee Mr. Bijitesh Mukherjee.   1. Affidavit of service filed in Court today is retained with the record. 2. The present writ petition has been filed, inter alia, challenging the order dated 31st December 2024 passed by the appellate authority under Section 107 of....

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....he decision rendered by the appellate authority is a non speaking order and has been issued in non-compliance of the provisions of Section 107(12) of the said Act. In support of his aforesaid contention, he has placed reliance on the judgment delivered by the Hon'ble Division Bench of this Court presided over by the Hon'ble the Chief Justice in the case of Madhusudan Banik, Proprietor of M.M. Phar....

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....nities of personal hearing. The petitioner did not avail the same. Mr. Ray would however, contend that the petitioner being an aged person and dependent upon tax consultant, had no fault in not availing the benefit of personal appearance since, the tax consultant who was entrusted with the duty to represent him did not appear. 8. Although, the aforesaid ground does not appear to be justified, h....