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KAUSHAL KADEL vs. STATE OF WEST BENGAL AND OTHERS
(Calcutta High Court)

Hon'ble Judges:

T. S. SIVAGNANAM
SUPRATIM BHATTACHARYA
Pet. Counsel
Nilotpal Chowdhury
Res. Counsel
Anirban Ray
Debasish Ghosh
V. Kothari

Petitioner / Applicant

KAUSHAL KADEL
Respondent STATE OF WEST BENGAL AND OTHERS
Court Calcutta High Court
State

West Bengal

Date Sep 8, 2022
Order No.

M.A.T. No.1169 and M.A.T. 1170 of 2021 of 2021 With I.A. No.CAN 1 of 2021 with I.A. No.CAN 2 of 2022

Citation

2022(9) TAXREPLY 6325
Original Order
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ORDER

1. These intra-Court appeals at the instance of the writ petitioner is directed against the common order dated 22nd September, 2021 passed in W.P.A. No.11708 of 2021 and W.P.A. No.11710 of 2021. In the said writ petitions, the appellant had challenged the adjudication order passed by the respondent authority primarily on the ground of violation of principles of natural justice that the full text of the order was not communicated to the appellant and it is a non-speaking order. During the course of hearing of the writ petitions, copy of the speaking order dated 19th February, 2021 passed under Section 74 (9) of the West Bengal G.S.T. Act, 2017 (for short, “the Act”) was served on the appellant. Since the appellant cannot file an online appeal before the first appellate authority, direction has been issued by the learned writ Court to the appellant to file the statutory appeal as a hard copy with a direction to the appellate authority to consider and dispose of the ap....

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