2023 (6) TMI 676

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the petitioner Mr. Raj Kumar Sain ... for Union of India in WPA 6882 of 2023. Mr. Rameshwar Sinha ... for Union of India in WPA 6881 of 2023 & WPA 6887 of 2023. Mr. Anirban Ray, Ld. Govt. Pleader Mr. D. Ghosh, Mr. N. Chatterjee, Mr. D. Sahu ... for the State. Mr. K K. Maiti, Mr. Tapan Bhanja ... for respondent CGST authority Mr. Ashoke Kumar Banerjee, Sr. Adv. Mr. Aloke Kumar Ghosh, Mr. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ound of violation of principle of Natural justice by not providing the petitioners the copies of objection and written submission filed by the KMC in course of the impugned proceedings. First of all the impugned order is an appellable order under the statute and the impugned order as it appears on perusal of the same is an elaborate speaking order containing the facts and laws raised by both the K .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ound and cannot be called a case of violation of principle of natural justice or that there was procedural irregularity in course of the impugned adjudication proceeding. Petitioners should have no grievance, if the KMC who is also an interested has been allotted a different time slot for hearing. Petitioners should have concerned only to the extent as to whether petitioners were issued any show-c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X