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RAM PRASAD GANGA PRASAD AND OTHERS vs. ASSISTANT COMMISSIONER AND OTHERS
(Calcutta High Court)

Hon'ble Judges:

MD. NIZAMUDDIN
Pet. Counsel
Siddhartha Sankar Sengupt
Samiddha Sankar Sengupta
Indranil Biswas
Res. Counsel
A. Roy
S. Mukherjee
N. Chatterjee

Petitioner / Applicant

RAM PRASAD GANGA PRASAD AND OTHERS
Respondent ASSISTANT COMMISSIONER AND OTHERS
Court Calcutta High Court
State

West Bengal

Date Dec 21, 2021
Order No.

WPA 20138 of 2021

Citation

2021(12) TAXREPLY 4937
Original Order
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ORDER

Heard learned Advocates appearing for the parties. In this writ petition, petitioners have challenged the impugned order of adjudication dated 1st November, 2021 passed by the GST Authority concerned as appears at page 47 to the writ petition. Main ground of challenge of the impugned adjudication order by the petitioners is that though the impugned adjudication order is appealable but the same is without jurisdiction and there is violation of principle of natural justice by not affording them opportunity of hearing. I am not convinced with both the grounds of the petitioners for the reasons that before passing the impugned adjudication order, show-cause-notice dated 31st August, 2021 was issued as appears from Annexure P-2 to the writ petition and it appears that against the show-cause-notice, petitioners have given a detailed reply by their letter dated 1st of October, 2021 as appears at page 40, being Annexure P-3 to the writ petition. No where from the said reply to the show-caus....

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