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MURTAZA B KAUKAWALA vs. STATE OF WEST BENGAL AND OTHERS
(Calcutta High Court)

Hon'ble Judges:

T. S. SIVAGNANAM
HIRANMAY BHATTACHARYYA

Pet. Counsel

Himangshu Kumar Ray

Subhasis Poddar

Amit Saha

Res. Counsel

T.m. Siddique

T. Chakraborty

S. Sanyal

Petitioner / Applicant	MURTAZA B KAUKAWALA
Respondent	STATE OF WEST BENGAL AND OTHERS
Court	Calcutta High Court
State	West Bengal
Date	Oct 18, 2023
Order No.	MAT/1361/2023 IA NO: CAN/1/2023
Citation	2023(10) TAXREPLY 9359
Original Order
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ORDER
ORDER This intra court appeal by the writ petitioner is directed against the order passed on 18th July, 2023 in WPA 16299 of 2023 by which the learned Single Bench refused to grant any interim order to the pending writ petition. 2. By the said order, the writ petition was entertained. 3. The petitioner was aggrieved by an order passed by the appellate authority under the provisions of the WBGST Act rejecting the appeal as time barred. 4. The appeal was filed against the order passed by the Assistant Commissioner making the appellant liable for payment of GST. The principal ground on which the appeal has filed before the appellate authority was on the ground of violation of principles of natural justice and that the assessee was not provided any opportunity. Further, it is contended that only the summary of the show cause notice was furnished. However, the show cause notice was not communicated to the petitioner. Furthermore, the opportunity of personal hearing w....