2026 (7) TMI 442

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....anja. For the CGST: Ms. Manasi Mukherjee Mr. Bijitesh Mukherjee. For the State: Ms. Manju Agarwal, Sr. Adv. Mr. Ram Chandra Agarwal. ORDER 1. Although the matter has come up under the heading "Extension of Interim Order", however, having regard to the fact that the matter is pending since 2022 instead of extending the interim order, by consent of the parties, the matter is taken up for....

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....h January, 2022 till 28th March, 2022. Such interim order has subsequently been extended from time to time and/or reimposed and is still subsisting. 3. Ms. Agarwal, learned senior advocate appears for the WBGST. While Ms. Mukherjee, learned advocate appears for the CGST authorities. Ms. Agarwal, learned senior advocate while drawing attention of this Court to the affidavit-in-opposition filed b....

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....ightly argued by the learned advocate for the petitioner Section 75(4) of the said Act, inter alia, provides that where a request is received in writing from the person chargeable with tax or penalty or where an adverse decision is contemplated against such person an opportunity of hearing has to be given. 5. Having regard to the specific provisions contained in the statute and the violation th....