Dayawati Biswanath Traders Private Limited v. The Senior Joint Commissioner Of State Tax, Behala Circle And ORS.

28.03.2024 Item No.27 Ct. No.2 S.A.

WPA 6652 of 2024 Dayawati Biswanath Traders Private Limited -vsThe Senior Joint Commissioner of State Tax & Ors.

Mr. Prasenjit Burman Ms. Payal Koley ...for the petitioner Mr. A. Roy Mr. Md. T. M. Siddiqui Mr. D. Sahu ...for the State Heard learned advocates appearing for the respective parties.

By this writ petition the petitioner has challenged the impugned order of adjudication dated 18th October, 2023, passed under the relevant provisions of WBGST Act, on the ground of violation of principles of natural justice by not providing the petitioner opportunity of personal hearing in spite of specifically asking for the same.

Mr. Siddiqui, learned Government Pleader could not satisfy this court that the aforesaid allegation of violation of principles of natural justice is not correct. Considering the facts and circumstances of the case and submissions of the parties, the aforesaid impugned order dated 18th October, 2023 is set aside on the ground of violation of principles of natural justice without going into the merit of the order and the matter is remanded back to the respondent

authority concerned to pass a fresh order in accordance with law after giving opportunity of hearing to the petitioner or his representation, within a period of eight weeks of the date of communication of this order.

Accordingly, WPA 6652 of 2024 is disposed of. (Md. Nizamuddin, J.)