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DELTA GOODS PRIVATE LIMITED & ANOTHER vs. UNION OF INDIA & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Himangshu Kumar Ray
Shiwani Shaw
Subhasis Podder
Res. Counsel
Anirban Ray
T.m.siddiqui
Tanoy Chakraborty

Petitioner / Applicant

DELTA GOODS PRIVATE LIMITED & ANOTHER
Respondent UNION OF INDIA & OTHERS
Court Calcutta High Court
State

West Bengal

Date Aug 21, 2024
Order No.

W. P. A. 15504 of 2024

Citation

2024(8) TAXREPLY 10624
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ORDER

ORDER 1. Affidavit of service filed in Court today is retained with the record. 2. Originally, when the instant writ petition was filed the petitioners complained that the appellate authority, without giving an opportunity of hearing to the petitioners, had disposed of the appeal. Subsequently, on 13th August 2024 Mr. Ray, learned advocate appearing for the petitioners had submitted that though the petitioners had been served with a notice via email communication prior to disposal of the appeal, such service of notice does not have the sanction of law, as the same had not been uploaded in the portal. In support of his contention Mr. Ray, had relied on a notification published on 30th March 2022 by the Ministry of Law and Justice which according to him seeks amendment of Section 146 of the WBGST / CGST Act, 2017 (hereinafter referred to as the “said Act”). 3. This Court had taken assistance of Mr. Avra Mazumder, learned advocate. Mr. Mazumder by placing the af....

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