TaxTMI 
TaxTMI 
2026 (10) TMI 216
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....iti Mishra, Ld. AAAG Ms. Radhika Agarwal. For the respondent Nos. 4, 6: Mr. Ratan Banik Mr. Bishwaraj Agarwal. ORDER 1. The present writ petition has been filed challenging the order dated 11th December, 2023 passed under Section 73 of the WBGST/CGST Act, 2017 (hereinafter referred to as the said Act). 2. Ms. Bansal, learned advocate appearing for the petitioner has, however, drawn att....
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.... to the petitioner. 5. Having heard the learned advocates appearing for the respective parties and having considered the materials on record, I find that when a show-cause is issued which contemplated an adverse decision, in terms of Section 75(4) of the said Act irrespective of the fact whether any request is made, an opportunity of hearing is required to be afforded to the person chargeable w....
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....iled or if no response is filed, the proper officer having regard to the provisions contained in Section 75(4) of the said Act shall hear out and dispose of the show-cause in accordance with law upon affording opportunity of hearing to the petitioner. As a sequel, the order impugned shall stand set aside. 7. It is expected that decision in this regard shall be taken by the proper officer within....