9911796707
TMI Blog2024 (5) TMI 877X X X X Extracts X X X X X X X X Extracts X X X X ..... well as the appellate authority is based on a report filed by the Irrigation and Waterways Directorate, Govt. of West Bengal - non-compliance with the principles of natural justice - HELD THAT:- When the report of the Irrigation and Waterways Directorate formed the foundation of the adjudication, it was incumbent upon the Revenue to supply a copy thereof to the writ petitioner so that he could eff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has challenged an order dated April 13, 2023 passed under Section 107 of the West Bengal Goods and Services Tax Act, 2017 by respondent no. 2 whereby the said appellate authority affirmed an order dated July 23, 2021 under Section 74 of the West Bengal Goods and Services Tax Act, 2017 passed by the adjudicating authority, respondent no. 1. 2. It has been submitted by the learned advocate appearin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t when the report of the Irrigation and Waterways Directorate formed the foundation of the adjudication, it was incumbent upon the Revenue to supply a copy thereof to the writ petitioner so that he could effectively address the substance of the report. 6. In view of that non-compliance with the principles of natural justice in this matter, the order dated April 13, 2023 passed by respondent no. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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