TMI Blog2022 (7) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner without intimating the recorded reasons for the same to the petitioner is arbitrary, illegal and in violation of principles of natural justice since it deprives the right of the petitioner to effectively defend or oppose such action of the respondent authority. Petition is disposed of by holding that the impugned action of the respondent WBGST Authority taking impugned coercive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ithout intimating the petitioner the recorded reasons before taking such harsh action. Petitioner submits that it is well settled principles of law that any adverse action taken against a person, he must be informed the recorded reasons for taking such adverse action so that he could know the reasons and basis for taking any coercive and adverse action against him and on this proposition of law, p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the respondent, WBGST Authority in blocking the Input Tax Credit (ITC) of the petitioner without intimating the recorded reasons for the same to the petitioner is arbitrary, illegal and in violation of principles of natural justice since it deprives the right of the petitioner to effectively defend or oppose such action of the respondent authority. Mr. Siddiqui, learned Additional Governmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h action is illegal and not sustainable in law and is in violation of the principles of natural justice. Mr. Siddiqui, leaned Additional Government Pleader, in court, serves a copy of the recorded reasons to the petitioner and petitioner shall be entitled to file objection against the aforesaid impugned action of the blocking of Input Tax Credit (ITC) of the petitioner within seven days from da ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
