2026 (9) TMI 807

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t Bengal Goods and Services Tax Act (hereinafter referred to as the said 'WBGST Act') and the Central Goods and Services Tax Act, 2017(hereinafter referred to as the said 'CGST Act'), whereby the appeal of the petitioner has been dismissed on ground of limitation. 3. Learned counsel for the petitioner submits as follows; i. That a show cause notice in Form DRC-01 dated 26.12.2023 has been issued to the petitioner demanding tax, interest and penalty. ii. The said notice has been uploaded on the GST portal under the tab 'Additional Notice and Orders'. Due to this, the petitioner was compelled to submit the reply much after the due date. iii. Without considering the reply the adjudicating authority passed an 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

....mpugned assessment order for the Financial Year 2018-19 i.e., from April 2018 to March 2019. Although in the show cause notice dated 15.01.2021 under Section 73 of the Act it was specifically mentioned by the proper officer addressing the petitioner that "You may appear before the undersigned for personal hearing either in person or through authorized representative for representing your case on the date, time and venue, if mentioned in table below" but in the table neither dated and time nor venue for personal hearing was mentioned. 8. Section 75(4) of the WBGST/CGST Act, 2017 specifically provides as under:- "An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with....