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ARUP MALLICK vs. COMMISSIONER, COMMERCIAL TAXES AND STATE TAX, & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Debasish Ghosh
Partha Sen
Res. Counsel
Anirban Ray
T. M. Siddiqui
Tanoy Chakraborty

Petitioner / Applicant

ARUP MALLICK
Respondent COMMISSIONER, COMMERCIAL TAXES AND STATE TAX, & OTHERS
Court Calcutta High Court
State

West Bengal

Date Aug 12, 2024
Order No.

WPA 15853 of 2024

Citation

2024(8) TAXREPLY 10912
Original Order
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ORDER

1. Challenging, inter alia, failure on the part of the respondents to afford the petitioner with an opportunity of personal hearing in terms of the provisions contained in Section 75 (4) of the CGST/WBGST Act, 2017 (hereinafter referred to as the “said Act”), the present writ petition has been filed. 2. The petitioner complains that although a show cause notice was served on the petitioner on 14th August, 2023 in Form GST DRC-01 and such notice, despite permitting the petitioner to submit his response, did not afford any opportunity of hearing. 3. Mr. Ghosh, learned advocate appearing on behalf of the petitioner submits that the petitioner could not file his response within the time specified inasmuch as, the petitioner was unwell. In any event, he submits since the statute recognizes a right for the petitioner to be afforded with an opportunity of personal hearing when the respondents contemplate passing of an adverse order, failure to offer such opportunity to ....

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