9911796707
TMI Blog2023 (11) TMI 451X X X X Extracts X X X X X X X X Extracts X X X X ..... de on behalf of the parties, this Court is inclined to hold that since the petitioner had no opportunity to appear before the authority to substantiate his case or file a reply to the show cause notice issued by the authority due to his precarious medical condition, justice demands that the petitioner be given an opportunity of hearing by the authority before any liability is slapped upon him. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Statement of payment was issued in favour of the petitioner by the Executive Engineer, Central Planning Quality Control and Procurement, Darjeeling on 27th March, 2023 with regard to vouchers dated 27th August, 2019 and 18th March, 2020 respectively. A show cause notice was issued to the petitioner on 23rd June, 2021 alleging that the petitioner suppressed the turn over of supply worth Rs. 1,74, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondents refers to a circular issued by the Finance Department, Audit Branch, Government of West Bengal on 16th August, 2017 and submits that the contract of the petitioner is governed by Central Goods and Service Tax Act and West Bengal Goods and Service Tax Act and not the Value Added Tax Act. Upon consideration of the submission made on behalf of the parties, this Court is inclined to hold ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port of his case at the time of hearing. It is made clear that this Court has not gone into the merits of the case and the concerned authority shall be at liberty to deal with the case independently and without being influenced by any observation which may have been made in this order. The writ petition is thus disposed of. There shall be, however, no order as to costs. Since no affida ..... X X X X Extracts X X X X X X X X Extracts X X X X
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