TaxTMI 
TaxTMI 
2025 (6) TMI 1843
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....ui, Sr. Advocate Mr. Tanoy Chakraborty Ms. Sumita Shaw Mr. Saptak Sanyal ..... for the State ORDER 1. The present writ petition has been filed, inter alia, challenging the final order issued under Section 73 of the WBGST/CGST Act, 2017(hereinafter referred to as the said Act) for the tax period of April, 2022 to March, 2023. 2. Mr. Mazumder, learned advocate representing the petitioner by drawi....
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.... on behalf of the respondents. He would at the very outset submit that in this case repeated opportunity was given to the petitioner to file response. The petitioner choose not to avail of such opportunity. However, he does not dispute the fact that in the instant case, no opportunity of personal hearing was afforded to the petitioner. 4. Having heard the learned advocates appearing for the respe....
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....ner, I am of the view that the proper officer ought to have given the petitioner an opportunity of hearing prior to disposal of the proceeding under Section 73 of the said Act. 5. Having regard thereto, I am inclined to set aside the order passed by the proper officer dated 28th May, 2025 and to remand the matter back to the proper officer for a decision on merit. The proper officer is directed t....