2026 (7) TMI 1838

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ika Agarwal. JUDGMENT PER HIRANMAY BHATTACHARYYA, J.:- 1. The ex-parte adjudication order dated April 9, 2024 passed by the Assistant Commissioner of State Tax, Siliguri Charge, Siliguri passed under Section 73(9) of the WBGST/CGST Act, 2017 is under challenge in this writ petition. 2. The grievance of the petitioner is that the pre-show-cause notice, show-cause notice as well as ex-pa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dication is liable to be set aside on the ground of violation of the principles of natural justice. 5. Per contra, Mr. Mishra, learned Assistant Additional Advocate General submits that the notices and the adjudication orders were uploaded in the web portal of the GST authorities in accordance with the provisions of Section 169 of the WBGST/CGST Act, 2017 read with Rule 142 of the Rules framed ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ab cannot constitute sufficient communication in terms of the provision of Section 73 of the WBGST Act, 2017. 10. That apart, after going through the summary of show-cause notice and the reminder letter, this Court finds that though a date for submission of reply to the show-cause notice has been fixed but no date for personal hearing, the time and venue of personal hearing has been fixed. 1....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t been complied with by the authorities in the case on hand as determination of tax, interest and penalty has been made without affording any opportunity of hearing to the petitioner. 15. For such reason this Court is inclined to interfere with the order impugned. 16. Since the reply to the show-cause notice has not been submitted and it is the specific case of the petitioner that they were ....