2025 (8) TMI 225

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....ya and Ms. Ekta Sinha. For the Respondent no.5/UoI : Mr. P. K. Bhowmick and Mr. Amit Sharma. ORDER 1. Challenging the order in original dated April 10, 2024 passed by under Section 73 of the WBGST/CGST Act, 2017 (hereinafter referred to as the "said Act") in respect of the tax period 2018-2019 to 2021-2022, the instant writ petition has been filed. It is the petitioner's case that a show-cause ....

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.... no further notice was provided for personal hearing, petitioner was served with an order in original dated April 10, 2024, where from the petitioner came to learn that a further opportunity for personal hearing on February 15, 2024 was offered. According to the petitioner, no notice/intimating the petitioner as regards the personal hearing to be held on February 15, 2024 was provided. 2. Learned....

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....ided with adequate opportunity to appear and on its failure to appear, the Proper Officer had rightly passed the order impugned and no interference is called for. 4. Having heard the learned advocates for the respective parties, I find that in this instant case, a show-cause notice was issued, on the petitioner on December 29, 2023. The petitioner despite being afforded with an opportunity to res....

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.... available. Having regard thereto, I am not inclined to entertain the writ petition. However, at the same time, it must be noted that the petitioner cannot be rendered remediless. On the prayer of the learned advocate for the petitioner, in the event the petitioner prefers an appeal from the order impugned within four weeks from date, the Appellate Authority having regard to the pendency of the in....