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SHAILESH KUMAR JAISWAL vs. JOINT COMMISSIONER OF STATE TAX & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJARSHI BHARADWAJ
Pet. Counsel
Anil Kumar Dugar
Rajarshi Chatterjee
Suman Sahani
Res. Counsel
A. Ray
T. M. Siddiqui
T. Chakraborty

Petitioner / Applicant

SHAILESH KUMAR JAISWAL

Respondent JOINT COMMISSIONER OF STATE TAX & OTHERS
Court Calcutta High Court
State

West Bengal

Date Dec 4, 2024
Order No.

WPA 27582 of 2024

Citation

2024(12) TAXREPLY 12332
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ORDER

Learned Counsel appearing for the petitioner submits that the respondent no.4 issued a summary of show cause notice in FORM GST DRC-01 for the Financial Year 2022-2023. The said show cause notice was issued with a note “N.A.” in personal hearing column and no opportunity of personal hearing was granted to the petitioner though it is mandatory on the part of the adjudicating authority to grant an opportunity of hearing to the petitioner before concluding adjudication but to the dismay of the petitioner, without granting any opportunity of hearing, the adjudicating authority passed the adjudication order on 29th August, 2023. Learned Counsel further relies on a judgment of the Division Bench of our High Court being “Goutam Bhowmik vs. State of West Bengal reported in (2024) 158 taxmann.com 399 (Calcutta)” wherein it has been categorically stated: “9. Thus, as per provisions of sub-Section 4 of Section 75 of the WBGST/CGST Act, 2017, when the prope....

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