B. Enterprise & Anr. Vs State of West Bengal as Ors
Date: July 21, 2026
Subject Matter
Ex Parte Adjudication Order Set Aside for Improper Notice and Natural Justice Violation
Summary
The ex parte adjudication order dated August 20, 2024, passed by the Assistant Commissioner of Revenue, Siliguri Charge, SGST, has been set aside by the Calcutta High Court. The Court found that the notices and the adjudication order were improperly…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. Affidavit-of-service filed in Court today be kept with the record. 2. The ex parte adjudication order dated August 20,2024 passed by the Assistant Commissioner of Revenue, Siliguri Charge, SGST under Section 73(1) of the WBGST/CGST Act, 2017 is under challenge in this writ petition. 3. The grievance of the petitioner is that the pre show-ca…