2025 (6) TMI 1240

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....Banerjee ...For the petitioner Mr. A.Ray, Ld. GP Mr. Md. T.M.Siddqui, Ld. AGP Mr. T.Chakraborty Mr. Saptak Sanyal Mr. D. Sahu ...For the State ORDER 1. Challenging the order passed under Section 73 of the CGST /WBGST Act, 2017 (hereinafter referred to as the "said Act") dated 20th January 2025 in respect of the tax period April 2020 to March 2021, the instant writ petition has been filed.....

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....gard thereto, an opportunity of personal hearing ought to have been granted prior to taking a decision. In the instant case, the petitioner had sought for an adjournment of 20 days. The proper officer without considering the same had passed an order. The aforesaid is also de hors the provisions contained in Section 75(5) of the said Act which enables the petitioner to seek for an adjournment upon ....

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....stand quashed. If any amount has been recovered from the petitioner's credit ledger, the same shall be reversed and recredited to the petitioner's credit ledger on or before the matter is taken up for final hearing by the proper officer. 7. Needless to note that the proper officer shall conclude the proceedings as expeditiously as possible not later than 4 weeks from the date of filing the resp....