2026 (10) TMI 445

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....ndents: Mr. Bijitesh Mukherjee, Ms. Manasi Mukherjee. ORDER 1. Affidavit of service filed in Court today be kept with the record. 2. The present petition has been filed challenging inter alia, the legality and validity of the ex-parte adjudication order dated 13.09.2022 passed by the respondent No. 3 under Section 73 of the West Bengal Goods and Services Tax Act (hereinafter referred to a....

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....which constitutes to be violation Section 75(4) of the GST Act and also violation of the principles of natural justice. iv. The petitioner relied on the judgment delivered by the Division Bench of this Hon'ble Court in Goutam Bhowmick vs. State of West Bengal & Ors. reported in [2024] 158 taxmann.com 399 (Calcutta) and submits that opportunity of personal hearing is mandatory before passi....

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....case. ii. The fact that show cause notice has been only uploaded under the 'tab Additional Notice and Orders' and no separate intimation has been given therefore the petitioner has been unable to reply to the same. This constitutes a violation of natural justice. 6. In view of the above this Court directs as follows: a. The adjudication order dated 13.09.2022, consequential no....