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PRABHU DAYAL JAJOO vs. THE DEPUTY COMMISSIONER & OTHERS
(Calcutta High Court)

Hon'ble Judges:

HIRANMAY BHATTACHARYYA
T. S. SIVAGNANAM
Pet. Counsel
Himangshu Kumar Ray
Subhasish Poddar
Paban Kumar Ray
Res. Counsel
A. Roy
Md. T.m. Siddiqui
D. Ghosh

Petitioner / Applicant

PRABHU DAYAL JAJOO

Respondent THE DEPUTY COMMISSIONER & OTHERS
Court Calcutta High Court
State

West Bengal

Date Jun 9, 2023
Order No.

MAT/1020/2023 IA NO: CAN/1/2023 with MAT/1021/2023 IA NO: CAN/1/2023

Citation

2023(6) TAXREPLY 7484

Original Order
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ORDER

1. We have heard the learned advocates for either of the parties. 2. These appeals have been filed against the order passed in the writ petition which were dismissed by the learned Single Bench. 3. The orders impugned in the writ petition were the orders passed under Section 74 of the WBGST Act, 2017. 4. Admittedly, the said order is an appealable order and the Court also taking note of the fact that the writ petition was preferred much after the period of limitation for filing the appeal that too beyond the condonable period declined to interfere with the order passed under Section 74 of the Act. While dismissing the writ petition, the learned Writ Court has held that it will be open to the appellant to avail the statutory remedy available under the Act. The main ground on which the order passed under Section 74 of the Act was on the ground of violation of principles of natural justice. 5. According to the appellant, the show cause notice was uploaded in a different....

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