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PHULJHORA AGRO PLANTATION PRIVATE LIMITED & ANOTHER vs. THE UNION OF INDIA & OTHERS
(Calcutta High Court)

Hon'ble Judges:

KAUSIK CHANDA
Pet. Counsel
Himangshu Kr. Ray
Subhasis Podder
Abhilash Mittal
Res. Counsel
Subir Kumar Saha

Petitioner / Applicant

PHULJHORA AGRO PLANTATION PRIVATE LIMITED & ANOTHER
Respondent THE UNION OF INDIA & OTHERS
Court Calcutta High Court
State

West Bengal

Date Aug 16, 2024
Order No.

W. P. A. 1740 of 2024

Citation

2024(8) TAXREPLY 11028
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ORDER

ORDER A show cause notice dated August 08, 2023, under Section 73 of the West Bengal Goods and Services Act, 2017, was issued to the petitioner, seeking a response within thirty days from the date of the notice. The petitioner failed to respond. Although this notice indicated that an opportunity for a hearing might be provided, it failed to specify any date, time, or venue for the hearing. The petitioner again did not respond. As a result, an assessment order under Section 73(9) of the Act was issued on November 17, 2023, confirming a demand of Rs. 18,54,576/-. Challenging these proceedings, the petitioner has filed this writ petition before this Court. The petitioner contends that he was not afforded a proper opportunity for a hearing by the authority and relies on the judgment reported at (2024) SCC OnLine Cal 372 (Goutam Bhowmik v. State of West Bengal). The learned advocate for the Revenue argues that the petitioner had the option to seek clarification regarding the ....

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