2026 (9) TMI 803

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.... For the State: Mr. Kunaljit Bhattacharjee, Ld. AGP, Ms. Radhika Agarwal. For the SBI: Mr. Prasanta Joarder. ORDER 1. The affidavit-of-service filed in Court today is taken on record. 2. Challenging the order passed under Section 73 of the WBGST/CGST Act, 2017 (hereinafter referred to as the said Act) dated 14th December, 2023 for the tax period of July 2017 to March, 2018, the instan....

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....ring or where an adverse decision is contemplated against such person, to be entitled with an opportunity of hearing. In the instant case, none has disputed the fact that the petitioner was not afforded with any opportunity of hearing though the show-cause itself contemplated of an adverse order being passed. In the peculiar facts, I am of the view that the impugned order dated 14th December, 2023....