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RISHI CHHETRI vs. JOINT COMMISSIONER CGST & CENTRAL EXCISE & OTHERS
(Calcutta High Court)

Hon'ble Judges:

JAY SENGUPTALE
JAY SENGUPTA
Pet. Counsel
Boudhaya Bhattacharyya
Stuti Bansal
Soumava Gangopadhyay
Res. Counsel
Dilip Kr. Agarwal
Bishwa Raj Agarwal.

Petitioner / Applicant

RISHI CHHETRI

Respondent JOINT COMMISSIONER CGST & CENTRAL EXCISE & OTHERS
Court Calcutta High Court
State

West Bengal

Date Mar 3, 2025
Order No.

WPA 2703 of 2024

Citation

2025(3) TAXREPLY 12722
Original Order
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ORDER

JUDGMENT JAY SENGUPTA, J: 1. This is an application praying for quashing and / or setting aside of the show-cause notice dated 13th October 2021 issued on the respondent no. 1 and for quashing and / or setting aside the order of adjudication dated 30th November 2023 passed by the respondent no. 2. 2. Learned counsel appearing for the petitioner submits as follows. First, the show cause notice given to the petitioner actually did not provide a proper opportunity of hearing. Secondly, the notices of hearing that were given always reached the petitioner after the due date. The petitioner stays at a remote place in Mirik, Darjeeling. The statutory period for preferring an appeal has also lapsed in the process. 3. Learned counsel appearing for the respondent authorities denies the allegations and submits as follows. First, there is a detailed show-cause notice served upon the petitioner which runs into about ten pages setting out all the necessary particulars. Secondly, s....

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