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SITANGSHU SEKHAR MASANTA vs. THE STATE OF WEST BENGAL & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Himangshu Kumar Ray
Subhasis Podder
Shiwani Shaw
Res. Counsel
Anirban Ray
T. M. Siddiqui
T. Chakraborty

Petitioner / Applicant

SITANGSHU SEKHAR MASANTA

Respondent THE STATE OF WEST BENGAL & OTHERS
Court Calcutta High Court
State

West Bengal

Date Aug 7, 2024
Order No.

W. P. A. 15382 of 2024

Citation

2024(8) TAXREPLY 10468

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ORDER

ORDER 1. Affidavit of service filed in Court today is retained with the record. 2. Challenging the order dated 11th December 2023 passed under Section 73 of the WBGST/CGST Act, 2017 (hereinafter referred to as the “said Act”) for the tax period July 2017 to March 2018, the instant writ petition has been filed. 3. Mr. Ray, learned advocate appearing for the petitioner submits that the petitioner had no notice of the proceeding, as all notices were uploaded in the drop down menu of the dashboard under the tab “additional notices” of the portal, though ordinarily the same are required to be uploaded under the menu “view notices and orders”. By drawing attention of this Court to the show cause issued in Form GST DRC 01 dated 10th September 2023, it is submitted that although, the petitioner was granted opportunity to file his response on or before 12th October 2023, the date for personal hearing was fixed on 21st September 2023. It is subm....

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