TaxTMI 
TaxTMI 
2026 (9) TMI 629
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.... ORDER 1. Challenging the order dated 18th July, 2025 passed by the appellate authority under Section 107 of the WBGST/CGST Act, 2017 (hereinafter referred to as the "said Act") refusing to entertain the appeal from an order passed under Section 74 of the said Act dated 4th June, 2022 in respect of the tax period April, 2019 to March, 2020, the instant writ petition has been filed. 2. Mr.....
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....his Court to the show cause notice and submitted that only the date and time for submission of reply to the show cause was provided without providing date and time and venue for opportunity of hearing, which constitutes statutory infraction. 3. Mr. Mishra, learned Assistant Additional Advocate General appears on behalf of the State. 4. Having heard the learned advocates appearing for the res....
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.... passed under Section 74 records that the petitioner did not respond to the show cause and that the petitioner's representative was heard some times on 11th November, 2020, which is prior to the date of issuance of show cause notice. 5. From a perusal of the order impugned it would also transpire that 11 number of e-way bills were generated but the goods were not transported or not transported ....
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...., the registered tax payer did not furnish any document. It is in this context that the above order was passed. Although, the proper officer claims that the petitioner was afforded with an opportunity of hearing, nothing is available on record to demonstrate that any specific date, time and venue of personal hearing as is required under Section 75(4) of the said Act was notified to the petitioner ....