Anurag Garodia Vs Assistant Commissioner of State Tax
Date: February 27, 2024
Court: High Court
Bench: Calcutta
Type: Writ Petition
Judge(s)/Member(s): Raja Basu Chowdhury
Subject Matter
Department obligated to consider extension of Personal Hearing requests
Summary
The case law centers around a writ petition challenging an order issued under Section 73(9) of the GST Act. The petitioner contends that although they were given an opportunity to respond to a show-cause notice, they were unable to do so within the g…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. Considering the nature of urgency involved, the present writ petition is taken up for consideration. 2. The present writ petition has been filed, inter alia, challenging the order dated 20th December, 2023, issued under Section 73(9) of the West Bengal Goods and Services Tax Act, 2017 read with CGST Act, 2017 (hereinafter referred to as the…