2026 (2) TMI 1326

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....nion of India: Mr. Vipul Kundalia, Sr. Advocate Mr. Soumen Bhattacharya Mr. A. Kanan. 1. This writ petition assails an adjudication order dated August 11, 2024 passed under Section 73 of the WBGST Act, 2017 and CGST Act, 2017 whereby the petitioner has been found liable to pay tax on several counts. 2. Mr. Majumder, learned Advocate appearing for the petitioner submits that the order impugne....

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.... 75(4) inasmuch as although, the order adversely affects the petitioner, yet, no opportunity of hearing has been granted to the petitioner. 5. Insofar as the petitioner's delayed approach to Court is concerned Mr. Majumder submits that the petitioner was unaware of the order impugned inasmuch as the said order was not properly served on the petitioner but was only uploaded on the relevant porta....

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.... 177 taxman. Com 48(Calcutta) (Paragraph 12) uploading of notice and orders on the portal under the "additional notices and orders tab", is not construed to be proper service and that being so the petitioner's belated approach can be said to be well explained. Furthermore, violation of provisions of Section 75(4) of the said Act, 2017, vitally affects the validity of the order impugned. 11. In ....