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SHYAM DEALCOM PVT. LTD. & ANOTHER vs. THE ASSISTANT COMMISSIONER OF STATE TAX & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Rita Mukherjee
Abhijat Das
Aratrika Roy
Res. Counsel
Anirban Ray
T. M. Siddiqui

Petitioner / Applicant

SHYAM DEALCOM PVT. LTD. & ANOTHER
Respondent THE ASSISTANT COMMISSIONER OF STATE TAX & OTHERS
Court Calcutta High Court
State

West Bengal

Date Aug 20, 2024
Order No.

WPA 16655 of 2024

Citation

2024(8) TAXREPLY 10733
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ORDER

ORDER 1. Affidavit of service filed in Court today is taken on record. 2. Challenging the order passed under Section 74 of the CGST/WBGST Act, 2017 (hereinafter referred to the “said Act”) for the tax period May, 2018 to October, 2018 dated 31st May, 2023 an appeal was filed under Section 107 of the said Act. At the time of hearing of the appeal, though the appellant did not appear, the appellate authority rejected the appeal by holding that there is no ground to interfere with the order passed by the proper officer under Section 74(9) of the said Act. He also recorded his satisfaction that the order passed by the proper officer is correct and complete. 3. Mr. Das, learned advocate appearing on behalf of the petitioners would, however, submit that it was the obligation on the part of the appellate authority to give reasons in his order when specific ground had been taken challenging the adjudication order. Ordinarily, if an appellant does not appear, the appe....

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