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SURAJ SINGH vs. ASSISTANT COMMISSIONER AND OTHER
(Calcutta High Court)

Hon'ble Judges:

MD. NIZAMUDDIN
Pet. Counsel
Sutapa Roy Chowdhury
Abhijat Das
Aratrika Roy
Res. Counsel
A. Ray
S. Mukherjee
D. Ghosh

Petitioner / Applicant

SURAJ SINGH
Respondent ASSISTANT COMMISSIONER AND OTHER
Court Calcutta High Court
State

West Bengal

Date Jul 5, 2022
Order No.

W.P.A. 12749 of 2022

Citation

2022(7) TAXREPLY 6026
Original Order
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ORDER

Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned order passed by the Assistant Commissioner of State Tax, Asansol Charge, dated 9th March, 2022 on the basis of a show-cause notice dated 2nd February, 2022 under Section 74 of the WBGST Act, 2017, on the ground of violation of principle of natural justice by not providing opportunity of personal hearing in spite of specific request made by the petitioner in its reply dated 1st March, 2022 as appears at page 61 of the writ petition. From the said impugned order, no where it appears that petitioner was given any opportunity of personal hearing or petitioner’s request for personal hearing was considered and/or rejected. Mr. Mukherjee, learned advocate appearing for the respondent authorities could not contradict this admitted position which it appears from record that in spite of specific request for personal hearing, no personal hearing was given to the petiti....

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