2025 (12) TMI 79

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....ER 1. This application under Article 226 of the Constitution of India is directed against an order dated July 31, 2025 passed by the Additional Commissioner being the Appellate Authority, Siliguri Circle and Raiganj Circle. 2. By the order impugned the appeal was rejected on the ground that the same was filed beyond the condonable period. A show cause notice dated May 2, 2024 was issued alle....

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....nce there was a delay in filing such appeal an application for condonation of delay was also filed. He submits that the delay in presenting the appeal was only because the petitioner was not aware of the uploading of the show cause notice at the relevant point of time. He places reliance upon a judgement dated November 3, 2025 passed by this Court in WPA 2116 of 2025 in the case of Sankar Agarwala....

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....f a show cause notice to enable the party against whom any adverse decision is contemplated to reply to the same. 8. Section 75(4) of the WBGST Act, 2017 lays down the general provisions relating to determination of tax. It 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....

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.... to the show cause notice after setting aside the order passed by the original authority and the appellate authority dismissing the appeal on the ground that the appeal was time barred. The said decision shall squarely apply to the case on hand. 11. For all the reasons as aforesaid, the writ petition stands allowed. The order of adjudication dated July 30, 2024 and the appellate order dated 31s....