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MECEL CONSTRUCTION vs. ASSISTANT COMMISSIONER, HALDIA-I DIVISION, HALDIA CGST & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJARSHI BHARADWAJ
Pet. Counsel
Ananda Sen
Res. Counsel
Uday Sankar Bhattacharya
Anurag Roy

Petitioner / Applicant

MECEL CONSTRUCTION
Respondent ASSISTANT COMMISSIONER, HALDIA-I DIVISION, HALDIA CGST & OTHERS
Court Calcutta High Court
State

West Bengal

Date Dec 24, 2024
Order No.

WPA 27779 of 2024

Citation

2024(12) TAXREPLY 12091
Original Order
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ORDER

ORDER PER 1. The present writ petition has been filled by petitioner challenging the actions and orders passed by the respondent authorities concerning the freezing of their bank account and subsequent adjudication proceedings. 2. On 21st October 2021, during the COVID-19 pandemic, the respondent issued a Show Cause Notice to the petitioner. However, owing to the prevailing difficulties during the COVID period, the petitioner could not submit a timely response to the said notice. 3. Consequently, an Adjudication Order was passed on 24th January 2023 by the respondent authorities. The petitioner claims that this order was not initially communicated or served upon it. 4. The petitioner only became aware of the adjudication order when it encountered difficulties operating its bank account. Upon contacting the bank, it was revealed that the petitioner's accounts had been frozen pursuant to the directions of the respondent department. 5. On becoming aware of the a....

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