2026 (6) TMI 747

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....r. Samarjit Roy Chowdhury. Mr. Bijitesh Mukherjee. ORDER 1. Affidavit of service filed in Court today be kept with the record. 2. The Present petition has been filed challenging inter alia, the legality and validity of the impugned order dated 9th October, 2025 passed by the respondent no. 2 under Section 107 of the West Bengal Goods and Services Tax Act (hereinafter referred to as the sa....

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....er could not respond to the show cause notice issued by the respondent authority. 6. The petitioner submits that only after receiving information from the newly appointed accountant, the petitioner has been able to know about of the issuance of the show cause notice dated December 24, 2023 as well as adjudication order dated March 12, 2024. 7. Having heard the parties and perusing the record....