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GREENTECH IT CITY PRIVATE LIMITED vs. THE STATE OF WEST BENGAL & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Avra Mazumder
Suman Bhowmik
Alisha Das
Res. Counsel
Anirban Ray
T. M. Siddiqui
T. Chakraborty

Petitioner / Applicant

GREENTECH IT CITY PRIVATE LIMITED
Respondent THE STATE OF WEST BENGAL & OTHERS
Court Calcutta High Court
State

West Bengal

Date May 19, 2025
Order No.

WPA 27634 of 2024

Citation

2025(5) TAXREPLY 13601
Original Order
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ORDER

ORDER 1. Challenging the order passed under Section 74 of the WBGST/CGST Act, 2017 (hereinafter referred to as the said Act) dated 25th June, 2024 in respect of the tax period of April 2018 to March, 2021, the instant writ petition has been filed. 2. Mr. Mazumder, learned advocate representing the petitioner by drawing attention of this Court to the show-cause notice issued in form GST DRC 01 dated 17th April, 2024 would submit that although the respondents were required to intimate the petitioner the date of personal hearing, the aforesaid show-cause did not provide any such intimation. 3. According to the petitioner, the proper officer without affording the petitioner with an opportunity of hearing, has decided on the show-cause and has passed the order under Section 74 of the said Act. 4. Mr. Sanyal, learned advocate appearing for the respondents does not dispute the fact that the opportunity of personal hearing was not granted to the petitioner. 5. Having hea....

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