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OLIYA STEEL PRIVATE LIMITED vs. THE STATE OF WEST BENGAL & ANOTHER
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY

Pet. Counsel

R. Chatterjee

Somnath Balial

Res. Counsel

Tanoy Chakraborty

Petitioner / Applicant	OLIYA STEEL PRIVATE LIMITED
Respondent	THE STATE OF WEST BENGAL & ANOTHER
Court	Calcutta High Court
State	West Bengal
Date	May 7, 2024
Order No.	W. P. A. 9452 of 2024
Citation	2024(5) TAXREPLY 9816
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ORDER
1. The present writ petition has been filed, inter alia, challenging the order dated 7th February 2024 passed under Section 73 of the WBGST Act, 20171 on the ground of violation of principles of natural justice. 2. It is contended that the respondents, without offering personal hearing to the petitioner, despite recording the factum of personal hearing being offered in the aforesaid order, had disposed of the said proceeding by passing the order dated 7th February 2024. 3. In this case, it would be relevant to note that a show cause notice dated 17th November 2023 was issued and the summary thereof in GST DRC-01 was uploaded alleging short payment of tax and interest for the period from April 2018 to March 2019 and the discrepancies found upon scrutiny were communicated to the petitioner. Records reveal that initially by a response dated 18th December 2023, the petitioner had requested for additional time and had requested for a date after 8th January 2024. Subsequently, on ....