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SUDARSHAN SARKER vs. HE UNION OF INDIA & ORS.
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY
Pet. Counsel
Himangshu Kumar Ray
Shiwani Shaw
Animitra Roy
Res. Counsel
Anirban Ray
Md. T.m. Siddiqui
Nilotpal Chatterjee

Petitioner / Applicant

SUDARSHAN SARKER
Respondent HE UNION OF INDIA & ORS.
Court Calcutta High Court
State

West Bengal

Date Jun 9, 2025
Order No.

WPA 2754 of 2025

Citation

2025(6) TAXREPLY 13625
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ORDER

1. Affidavit of service filed in Court today is retained with the record. 2. The present writ petition has been filed, inter alia, challenging the order dated 31st December 2024 passed by the appellate authority under Section 107 of the WBGST / CGST Act, 2017 (hereinafter referred to as the “said Act”). 3. Mr. Ray, learned advocate appearing for the petitioner would submit that the petitioner seeks to assail the aforesaid order on two fold grounds. Primarily, the petitioner submits that the appellate authority had decided the matter ex parte without providing further opportunity of personal hearing to the petitioner to present his case, especially since he is a 73 year old person. 4. Independent of the above, he submits that having regard to the provisions contained under Section 107 (12) of the said Act, the appellate authority was under an obligation to decide the points raised and adjudicate the appeal independent of the fact whether petitioner had appeare....

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