TaxTMI 
TaxTMI 
2025 (11) TMI 585
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....ner is a sole proprietorship concern engaged in the business of works contract. The petitioner is registered under the West Bengal Goods and Services Tax Act, 2017 (in short WBGST Act, 2017). A show-cause notice dated March 22, 2022 was issued by the concerned Assistant Commissioner of Revenue, State Tax authority asking the petitioner to show cause as to why the petitioner should not pay the amount as indicated in the said show-cause notice. Petitioner claims to have replied to the said show-cause notice and the concerned Assistant Commissioner confirmed the demand raised in the show cause notice by the impugned order. 3. The learned advocate appearing for the petitioner submits that no opportunity of hearing was afforded to the petitio....
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.... and Orders" Tab. It is the case of the petitioner that the said order was not uploaded in the normal Tab. The petitioner claims that he came to know of the said order from the "Additional Notices and Orders" Tab only on August 30, 2025 and the writ petition has been filed immediately thereafter i.e. on September 8, 2025. 8. It is well-settled that the period of limitation for challenging an order shall start to run with effect from the date of communication of the said order. 9. The question that arises for consideration is which date should be taken to be the starting point of limitation in a case of this nature. 10. The Hon'ble Division Bench in the case of Ram Kumar Sinhal vs. State of West Bengal, reported at [2025] 177 taxman....
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....tioner submitted a reply to the SCN. The adjudication order under Section 73 was passed determining the amount of tax, interest and penalty for the Financial Year 2018-2019. 16. Section 75 of WBGST/CGST Act 2017 lays down the general provisions for determination of tax. Subsection (4) of Section 75 states that an opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty or where any adverse decision is contemplated against such person. 17. From a bare reading of the provisions laid down in Section 75(4), it is evident that where any adverse decision is contemplated against the person, an opportunity of hearing shall be granted. 18. After going through the show-caus....
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....read with Section 75(4) of the WBGST/CGST Act, 2017 held that the proper officer is bound to afford an opportunity of hearing where either request in writing is received by him from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person. It was further held that opportunity of hearing is a statutory mandate which cannot be violated by the proper officer and the event of such violation, the order passed by the proper officer cannot be sustained. The Hon'ble Division Bench held thus:- "6. Briefly stated facts of the present case are that the appellant/petitioner is a proprietorship concerned engaged in the trade of Timber and registered under the WBGST/CGST Act, 2017. He has filed....
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....ion 73 of the Act it was specifically mentioned by the proper officer addressing the petitioner that "You may appear before the undersigned for personal hearing either in person or through authorized representative for representing your case on the date, time and venue, if mentioned in table below" but in the table neither date and time nor venue for personal hearing was mentioned. 8. Section 75(4) of the WBGST/CGST Act, 2017 specifically provides as under:- "An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person." 9. Thus, as per provisions of sub-section 4 of Section 75 of ....
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....rgeable with tax or penalty for opportunity of hearing or where any adverse decision is contemplated against such person. Thus, where an adverse decision is contemplated against the person, such a person even need not to request for opportunity of personal hearing and it is mandatory for the authority concerned to afford opportunity of personal hearing before passing an order adverse to such person." 11. Considering the facts and circumstances of the present case, the provisions of Section 73 read with Section 75(4) of the WBGST/CGST Act, 2017, we are of the view that proper officer is bound to afford an opportunity of hearing where either a request in writing is received by him from the person chargeable with tax or penalty, or wh....