9911796707
TMI Blog2024 (1) TMI 1381X X X X Extracts X X X X X X X X Extracts X X X X ..... er before passing the impugned adjudication order/assessment order for the financial year 2021-22 - violation of principles of natural justice - HELD THAT:- The facts could not be disputed by learned State Advocate that an opportunity of hearing as contemplated under Section 75(4) of the WBGST/CGST Act was not afforded by the proper officer to the appellant/petitioner before passing the impugned a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owed. Matter is remitted back to the concerned Assistant Commissioner with a direction to pass an order afresh in accordance with law, after affording reasonable opportunity of hearing to the appellant/petitioner - petition allowed by way of remand. - THE HON BLE SURYA PRAKASH KESARWANI, J. AND RAI CHATTOPADHYAY, J Mr. Himangshu Kumar Ray, Mr. Abhilash Mittal for the appellant/petitioner Mr. Sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e notice dated 01.09.2022 under Section 74 of the WBGST/CGST Act was issued by the proper officer to the petitioner requiring him to appear for personal hearing either in person or through authorized representative on the date, time and venue mentioned in the table attached to the notice. Perusal of the table shows that in the aforesaid show cause notice the proper officer, i.e., the Assistant Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilar set of facts an appeal being MAT/205/2023 has been allowed by us today by a separate judgment in which we have held that an opportunity of hearing as contemplated under Section 75(4) of the WBGST/CGST Act is the statutory mandate and in absence of compliance of the statutory mandate, the order passed by the proper officer under Section 73 of the WBGST/CGST Act, cannot be sustained. Respectful ..... X X X X Extracts X X X X X X X X Extracts X X X X
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