2026 (8) TMI 842

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...., Adv., Mr. Ijaz Ahmed Molla, Adv. For the Respondent: Mr. Bhaskar Prosad Banerjee, Adv. Mr. Abhradip Maity, Adv. The Court: 1. The Writ Petition has been filed challenging inter alia, the legality, validity and sustainability of the Order of Adjudication dated 14.01.2025 passed by the respondent No. 2, the adjudicating authority under the Central Goods and Service Tax Act, 2017 and the W....

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....dicating authority proceeded to pass the impugned order ex parte on 14.01.2025. 7. By the said order, the authority confirmed a demand of CGST of Rs. 13,13,282/- and SGST of Rs. 13,13,282/- totaling Rs. 26,26,564/- along with interest under Section 50(1) of the said Act. Recovery was directed under Section 74(9) of the CGST / WBGST Act, 2017. 8. The Learned Counsel appearing on behalf of the....

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.... in violation of principles of natural justice and is therefore incorrect. 14. The adjudicating authority had passed the order in accordance with law and the same does not call for any interference by this Court. 15. Having heard the learned counsel for the parties and upon perusing the materials on records, this court observes as follows: a) A prima facie case has been made out by ....

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....by the respondent No. 2 is hereby quashed and set aside. b) The respondent No. 3 is directed to consider the reply dated 05.08.2024 filed by the petitioner. c) The said exercise shall be completed within a period of three weeks from the date of communication of this order. d) A reasoned and speaking order shall be passed in accordance with law after granting an effective....