Rajendra Kumar Vidhwana, Propietor Of M/S Print Sales Co. v. The Assistant Commissioner Of Revenue Commercial Taxes And State Tax Ballygunge Charge Wbgst And Or

10.04.2024 Ct. No.02 pg/RUP.

IN THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION APPELLATE SIDE WPA 9707 of 2024 Rajendra Kumar Vidhawan Vs.

The Assistant Commissioner of Revenue, Commercial Taxes and State Tax, Ballygunge Charge, WBGST & Ors. Mr. Ankit Kanodia Ms. Megha Agarwal Mr. Jitesh Sah ... For the petitioner Mr. Anirban Ray, Ld. GP Mr. Md. T.M. Siddiqui Mr. Debraj Sahu ... For the State Heard learned advocates appearing for the parties.

By this writ petition petitioner has challenged the impugned order dated 19th December, 2023, passed under Section 73 of the WBGST Act, 2017. It is the case of the petitioner that due to old age and affected by various ailments, petitioner could not avail the opportunity of submitting reply to the show cause notice and the benefit of personal hearing. Petitioner submits that his case has got merit. Considering the submission of the parties and in the interest of justice, the aforesaid impugned order dated 19th December, 2023 is set aside and the matter is remanded back to the Adjudicating Authority concerned to pass a fresh order after considering the reply to the show cause notice dated 18th

August, 2023, which shall be filed by the petitioner within ten days from date and by providing opportunity of hearing to the petitioner or his authorised representative the Adjudicating Authority concerned shall pass a fresh adjudication order within four weeks from the date of receipt of such reply, without granting any unnecessary adjournment to the petitioner.

The aforesaid impugned order has been set aside on condition of making payment of cost of Rs.10,000/- to authority concerned which the petitioner has agreed, within ten days from date and shall file proof of payment of the same before the Adjudicating Authority concerned. With the aforesaid observation and direction, the petition, being WPA 9707 of 2024, is disposed of. Urgent photostat certified copy of this order, if applied for, be given to the parties, upon compliance of necessary formalities.

(Md. Nizamuddin, J.)