2026 (7) TMI 826

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.... For the petitioner : Ms. Manju Agarwal, Sr. Adv., Mr. Bijitesh Mukherjee, Ms. Manasi Mukherjee ORDER Affidavit of service filed in Court today is retained with the record. 2. Challenging the show cause notice dated 29th April 2024 and order passed under Section 74 of the WBGST /CGST Act, 2017 (hereinafter referred to as the "said Act") on 30th December 2024 for the tax period from Jul....

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....e of 25. The petitioner no. 1 has since been suffering a lot. 5. In the interregnum, the above show cause was issued under the provisions of Section 74 of the said Act in Form DRC - 01. In the peculiar facts as noted hereinabove, the petitioner no. 1 who was the key managerial person lost sight of his business and could not show cause following which an ex parte adjudication order was passed. T....

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.... the petitioners should be given an opportunity of hearing to place this defence before the adjudicating authority. 8. Ms. Mukherjee, learned advocate led by Ms. Agarwal, learned Senior Advocate appears on behalf of the State. 9. Having heard the learned advocates appearing for the respective parties and noting the peculiar facts and also considering the fact that the petitioners may have mi....