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SOUMYENDU BIKASH JANA vs. THE UNION OF INDIA & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJARSHI BHARADWAJ

Pet. Counsel

Himangshu Kumar Ray

Subhasis Podder

Sushant Bagaria

Res. Counsel

Kaushik Dey

Abhradip Maity

Uday Sankar Bhattacharya

Petitioner / Applicant	SOUMYENDU BIKASH JANA
Respondent	THE UNION OF INDIA & OTHERS
Court	Calcutta High Court
State	West Bengal
Date	Dec 4, 2024
Order No.	WPA 21923 of 2024
Citation	2024(12) TAXREPLY 11810
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ORDER
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 having reference no.ZD190923010137H dated 7th September, 2023 for the Financial Year 2017-2018. 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 December, 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....