2026 (7) TMI 1768

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e: Mr. D.N. Roy, Ld. GP Mr. Lokenath Chatterjee Mr. Guddu Singh.   ORDER 1. Affidavit of service filed in Court today is retained with the record. 2. Challenging a notice issued in Form DRC - 01A dated 15th March 2023, GST DRC - 01 dated 6th April 2023 and the adjudication order passed under Section 73(9) of the WBGST/CGST Act, 2017 (hereinafter referred to as the said Act) dated 26t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ith an opportunity of hearing prior to passing of the adjudication order. He has also raised the issue of limitation. According to him, the challenge to both the tax periods have been combined as they raise the common grounds of challenge. 4. The State is represented. 5. Having heard the learned advocates appearing for the respective parties, without entering into any other disputed question....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....be at liberty to respond to the show cause notices issued in Form GST DRC - 01 for the concerned tax periods of 2017-18 and 2018-19 within 10 working days from date. 7. In the event, the petitioner responds to the same or in the alternative fails to respond to the same, the proper officer being the adjudicating officer shall hear out and dispose of the proceedings upon giving an opportunity of ....