2026 (6) TMI 957

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....nerjee Ms. Aishwarya Rajyashree. 1. Supplementary affidavit filed on behalf of the petitioner be taken on record. 2. The petitioner in the instant case challenges inter alia the order dated 8th March, 2024 passed by respondent no. 3, Assistant Commissioner, CGST & CX, Tollygunge Division, Kolkata South Commissionerate under Section 73(2) of the Finance Act, 1994 read with Section 174 of the ....

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.... violation of the principles of natural justice, having been passed ex-parte without proper service. 6. The learned counsel appearing for the CGST authorities vehemently opposes the submission of the petitioner. 7. It is contended that the reply filed by the petitioner does not contain any separate request made to the department concerned for change of address from the previous address to th....

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....e request for change of address has been made. 12. In view of the above, to balance the equities and for the ends of justice, this court of the considered opinion that a further opportunity of hearing should be given to the petitioner to make appropriate submission before the concerned authority for proper adjudication of the issues involved herein. 13.Since the order has been passed ex part....