2026 (2) TMI 1328

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.... 2 to 4: Mr. Uday Shankar Bhattacharjee, Adv. Mr. A. Rajyashree, Adv. For the Union of India: Mr. Anindya Sundar Das, Adv. JUDGMENT 1. This writ petition assails an order in original dated December 14, 2023 (for the tax period July 1, 2017 to March 31, 2018) passed by the Proper Officer under Section 73 of the WBGST Act, 2017/CGST Act, 2017 (hereafter the 'said Act, of 2017'). 2. It is....

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....hdrawn and as such there is no record or proof or screenshot of any such online notice having been given to the petitioner. 6. In such view of the matter, there is nothing before this court to come to the definite conclusion that any notice was indeed served upon the petitioners thereby affording them an opportunity of hearing. 7. In terms of the provisions of Section 75(4) of the said Act o....

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.... to the petitioners. The Proper Officer shall thereafter proceed to pass appropriate orders in accordance with law upon taking into consideration the reply filed by the petitioners, if any. 10. It is made clear that if the petitioners' do not file any reply within the aforesaid period of two weeks, the petitioners' right to file reply to the notice to show cause shall stand closed. Needless to ....