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TECHNO SCIENTIFIC COMPANY & ANOTHER vs. THE STATE OF WEST BENGAL & OTHERS
(Calcutta High Court)

Hon'ble Judges:

RAJA BASU CHOWDHURY

Pet. Counsel

Nilotpal Chowdhury

Prabi Bera

Dipak Sharma

Res. Counsel

Anirban Ray

T. M. Siddiqui

Tanoy Chakraborty

Petitioner / Applicant	TECHNO SCIENTIFIC COMPANY & ANOTHER
Respondent	THE STATE OF WEST BENGAL & OTHERS
Court	Calcutta High Court
State	West Bengal
Date	May 6, 2024
Order No.	WPA 9256 of 2024
Citation	2024(5) TAXREPLY 9606
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ORDER
1. The present writ petition has been filed, inter alia, Challenging the order dated 29th December, 2023, passed under Section 73 of the West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the “said Act”). 2. Mr. Chowdhury, learned advocate appearing in support of the petition by drawing attention of this Court to the summary of the show-cause notice, appearing at page 118 of the writ petition, submits that although, a notice in Form GST DRC 01 had been issued in respect of the tax period July, 2017 to March, 2018, for the financial years 2017, 2018, however, such notice did not contemplate any opportunity of hearing as the column for the date of personal hearing, time of the personal hearing and the venue of personal hearing to be held, has been filled up with the abbreviation ‘N.A.’. 3. According to Mr. Chowdhury, before determination of tax paid or short-paid and input tax wrongly availed or utilized by a person, the authoritie....