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TMI Blog2024 (8) TMI 582X X X X Extracts X X X X X X X X Extracts X X X X ..... al notices of the portal, though ordinarily the same are required to be uploaded under the menu view notices and orders - challenge to order u/s 73 of the WBGST/CGST Act, 2017 - HELD THAT:- Although the petitioner complains of violation of principles of natural justice, it is found that the order had been passed on 11th December 2023. The order appears to have been uploaded in the portal, though u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r is permitted to prefer the appeal before the appellate authority within 30 days - petition disposed off.. - Raja Basu Chowdhury , J. Mr. Himangshu Kumar Ray Mr. Subhasis Podder Ms. Shiwani Shaw Mr. Piyas Chowdhury Mr. Amit Saha For the petitioner Mr. Anirban Ray , Ld. GP Mr. Md. T. M. Siddiqui Mr. T. Chakraborty Mr. S. Sanyal For the State Ms. Manasi Mukherjee Mr. Bijitesh Mukherjee For the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner was granted opportunity to file his response on or before 12th October 2023, the date for personal hearing was fixed on 21st September 2023. It is submitted that the respondents ought to have granted the petitioner an opportunity of personal hearing only after the time to file reply had expired. In absence of the aforesaid, the opportunity of personal hearing becomes meaningless an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner claims that the petitioner had no notice or knowledge with regard to the aforesaid order and the petitioner had only been able to ascertain the same in the last week of May 2024 when the respondent no. 3 had brought the factum of passing of the aforesaid order to the notice of the petitioner by a telephonic call, I am of the view since, the notice/order had admittedly been uploaded ..... X X X X Extracts X X X X X X X X Extracts X X X X
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