2026 (7) TMI 1267

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.... implead the Deputy Commissioner of State Tax Bureau of Investigation, South Bengal as respondent No. 5. 3. The present Writ Petition has been field challenging inter alia, the legality, validity and propriety of the Order dated 19.03.2026 passed by the Deputy Commissioner of State Tax, Bureau of Investigation being the added respondent no. 5 herein, imposing penalty under Section 122(1)(i) and Section 122(1)(vii) of the West Bengal Goods and Services Tax Act, 2017 read with Central Goods and Services Tax Act, 2017 (hereinafter referred to as the WBGST and CGST Act). 4. The core issue involved herein pertains to the imposition of penalty without affording the petitioner any opportunity of cross examination to rebut the allegation cont....

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.... That the impugned order has been passed in gross violation of natural justice and without affording the petitioner a reasonable opportunity of being heard. vi) That in view of the above, the petitioner prays that the matter be remanded back to the adjudicating authority for fresh consideration after providing an opportunity of cross examination of the abovementioned two persons, on the basis of whose statement the impugned order has been passed. 7. Mr. D.N Roy Learned Government Pleader appearing for the State respondents made a fair submission that there has been a violation of principles of natural justice in the present case. Accordingly he did not oppose the prayer for remanding the matter to the authority concerned for fre....