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LGW INDUSTRIES LIMITED vs. ASSISTANT COMMISSIONER OF REVENUE & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJARSHI BHARADWAJ
Pet. Counsel
Vinay Shraff
Dev Agarwal
Rahul Parasrampuria
Res. Counsel
A. Ray
T.m. Siddiqi
T. Chakraborty

Petitioner / Applicant

LGW INDUSTRIES LIMITED

Respondent ASSISTANT COMMISSIONER OF REVENUE & OTHERS
Court Calcutta High Court
State

West Bengal

Date Feb 10, 2025
Order No.

WPA 2531 of 2025

Citation

2025(2) TAXREPLY 12654
Original Order
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ORDER

1. Learned counsel appearing for the petitioner submits that a show cause notice has been issued to the petitioner and on the basis of the said show cause notice an adjudication order was passed on 19.07.2024. 2. Learned counsel challenges the adjudication order on the following three grounds :- (i) That the adjudication order was passed without giving an opportunity of hearing. (ii) That the adjudication order was passed without granting opportunity to file written notes of reply by the petitioner. (iii) That the petitioner prayed for cross-examination, to those whose statements have been relied upon while passing the adjudication order. 3. Learned counsel further prays for quashing of the adjudication order passed on 19.07.2024 for the financial year 2018-19. 4. Learned counsel appearing for the respondent authorities relies upon the adjudication order which reads as follows : “Evaluation of the Reply to the issued show cause notice by the RTP for....

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