Goutam Bhowmik Vs State of West Bengal
Date: January 8, 2024
Subject Matter
Proper officer is bound to afford an opportunity of hearing before passing an adverse decision
Summary
The appellant/petitioner, engaged in the trade of Timber and registered under the WBGST/CGST Act, 2017, filed a writ petition seeking to quash the order dated 25.03.2021 under Section 73 of the Act, which created a tax liability for the financial yea…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. Heard Sri Himangshu Kumar Ray, learned Advocate for the appellant/petitioner and Mr. Subir Kumar Saha, learned AGP and Mr. Dilip Kumar Agarwal, learned Advocates for the State. 2. This intra court appeal has been filed praying to set aside the judgment and order dated 18.11.2023 in WPA 1866 of 2023 (Goutam Bhowmik-vs.-The State of West Beng…