2023 (5) TMI 1071 - HC - GST

Validity of orders passed under Section 74(9) of the W.B.G.S.T. Act, 2017 - appealable order or not - appellant did not choose to file appeals but approached the learned Writ Court on the ground that opportunity of personal hearing has to be mandatorily granted in terms of Section 75(4) of the Act - principles of natural justice - HELD THAT:- Considering the peculiar facts situation in the instant case, namely that by way of a third party garnishee order, the entire tax demanded from the appellant have been recovered, it is opined that the revenue will not be prejudiced if a fresh opportunity of personal hearing is granted to the appellant to put forth his submissions - submission of the learned advocate appearing for the respondents/State is that the interest of the revenue should be protected. The interest of the revenue has been sufficiently protected inasmuch as the entire tax demanded under the three impugned orders have been fully recovered by way of garnishee proceedings.

The writ petitions as well as these appeals are disposed of by directing the appellant to treat the orders under Section 74(9) of the W.B.G.S.T. Act, 2017, which were impugned in the writ petitions as the show-cause notice and the appellant is directed to file his objections to the notice within 15 days from the date of receipt of server copy of this judgement and order.