M/S Arihant Metallic World v. Assistant Commissioner Of State Tax, Bureau Of Investigation ( South Bengal) And ORS

07-03-2022 Item No.20 Subrata

IN THE HIGH COURT AT CALCUTTA

Constitutional Writ Jurisdiction Appellate Side WPA No.2753 of 2022 M/s. Arihant Metallick World -vsAssistant Commissioner of State Tax, Bureau of Investigation (South Bengal) Barrackpore Zone & Ors. Mr. Sandip Choraria Mr. Rajkumar Banerjee ...for the petitioner Mr. A. Ray Md. T.M. Siddiqui Mr. D. Ghosh Mr. N. Chatterjee ...for the State Heard learned advocates appearing for the parties. In this writ petition, petitioner has challenged the impugned order of the State GST authorities dated January 31, 2022 on the grounds of violation of principles of natural justice by not providing copies of the documents which has been used against the petitioner in passing the impugned order which is adverse to its interest, and this fact is established from record which learned advocate for the State could not contradict.

Considering the submission of the parties and without going into the merits of the adjudication order, the aforesaid impugned order dated January 31, 2022 is set aside on the grounds of violation of principles of natural justice and the matter is remanded back to the authority concerned to pass a fresh order in accordance with law and by passing a reasoned and speaking order, after observing the principles of natural justice, within eight weeks from the date of communication of this order.

With the aforesaid observation and direction, this writ petition being WPA No.2753 of 2022 stands disposed of.

[Md. Nizamuddin, J]