TaxTMI 
TaxTMI 
2026 (4) TMI 1922
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....kraborty, Mr. Saptak Sanyal ORDER By filing the present writ petition, the petitioner has challenged an order dated October 30, 2023 passed by the Senior Joint Commissioner, State Tax, Howrah Circle, whereby an order dated March 27, 2023 passed under Section 74 of the West Bengal Goods and Services Tax Act, 2017 has been affirmed. It appears that the petitioner was issued a show cause not....
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....he petitioner by the said authority. Upon consideration of the petitioner's reply, the Adjudicating Authority, by an order dated March 27, 2023 passed under Section 74 of the said Act, demanded tax, interest, and penalty amounting to Rs. 3,06,248/- Rs. 2,47,756/-, and Rs. 3,06,248/- respectively. Aggrieved thereby, the petitioner preferred an appeal under Section 107 of the said Act. Before....
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.... be sustained in law. The learned advocate for the petitioner has rightly contended that where there has been no proper adjudication in compliance with Section 75(4) of the said Act, owing to the absence of a personal hearing, such a defect cannot be cured by affording an opportunity of hearing at the appellate stage. The judgment reported at (2019) 18 SCC 401 (63 Moons Technologies Limited ....
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....541 : (2023) 74 GSTL 325 (Chandni Crafts v. Union of India) and the judgment of this Court in MAT 205 of 2023 with IA No. CAN 1 of 2023 (Goutam Bhowmik v. State of West Bengal & Ors.). In view of the aforesaid, I am inclined to set aside the order dated March 27, 2023 passed by the Adjudicating Authority as well as the appellate order dated October 30, 2023. Consequently, all subsequent steps t....