2026 (9) TMI 1900

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....ria, Ms. Sruti Dutt, Mr. Bijitesh Mukherjee, Ms. Manasi Mukherjee ORDER Affidavit of service filed in Court today be kept with the record. 2. The present writ petition has been filed challenging inter alia, the legality and validity of the adjudication order dated 09.12.2025 passed by the respondent No. 3 under Section 73 of the West Bengal Goods and Services Tax Act(hereinafter referred ....

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....t no. 3 did not provide an opportunity of personal hearing which runs contrary to the statutory provisions of Section 75(4) of the GST Act. iv. The ex-parte adjudication order was uploaded under the 'Additional notices and order' tab. v. That the petitioner came to know about the said adjudication order dated 09.12.2025 only after receiving a phone call from the GST Department on....

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..... The petitioners have been able to make out a prima facie case. ii. The fact that adjudication order has been only uploaded under the 'tab Additional Notice and Orders' and no separate intimation has been given. 6. In view of the above this Court directs as follows: a. The adjudication order dated 09.12.2025 is hereby quashed and set aside. b. Respondent no. 3 is dir....