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DEBABRATA DAS vs. CENTRAL GOODS & SERVICE TAX AND CENTRAL EXCISE & OTHERS
(Calcutta High Court)

Hon'ble Judges:

AMRITA SINHA
Pet. Counsel
Jagriti Mishra
Subrata Pal
Unus Ali
Res. Counsel
Ratan Banik
Shankar Sarkar

Petitioner / Applicant

DEBABRATA DAS
Respondent CENTRAL GOODS & SERVICE TAX AND CENTRAL EXCISE & OTHERS
Court Calcutta High Court
State

West Bengal

Date Mar 3, 2023
Order No.

WPA 485 of 2023

Citation

2023(3) TAXREPLY 7078
Original Order
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ORDER

The petitioner is aggrieved by the Order-in-Original dated September 14, 2021 passed by the Additional Commissioner, Central Goods & Services Tax and Central Excise, Siliguri Commissionerate. The petitioner submits that the said order was passed without giving any reasonable opportunity of hearing to the petitioner. The proceeding arises from the show cause-cum-demand notice dated October 1, 2020 issued under Section 73 of the Finance Act, 1994 read with Section 174(2) of the CGST Act, 2017. The disputed period is 2015-16. The petitioner was asked to show cause within thirty days from the receipt of the notice as to why action would not be taken against him under the provisions of the aforesaid Acts. The petitioner submits that as the Corona Pandemic was at its peak at that point of time, it was absolutely impossible for the petitioner to collect all documents and submit the reply to the show cause within the time as specified in the show cause-cum-demand notice. The....

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