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2023 (10) TMI 407 - CALCUTTA HIGH COURTValidity of order passed u/s 74 - Violation of principles of natural justice - opportunity hearing not provided to petitioner - payments made in the post GST regime in respect of contracts or outgoing projects where estimates had been approved before 1st July, 2017 - Notification dated 16th August, 2017 - HELD THAT:- The impugned order is well reasoned and categorically records that the petitioner has received the entire payment against execution of work contracts in the post GST regime. Hence, the petitioner was obliged to pay GST on such payment and the same ought to have been made after filing the proper form. The plea of the appellant that the tax has not been paid by the Department, is also not tenable in law and non-payment of GST by the petitioner is in contravention of the provision of the Act. In any event, all these aspects have been considered in the impugned order. The impugned order contains reasons and has been passed after affording the petitioner an opportunity. All the points of the petitioner have been duly dealt with and considered in the impugned order. There are no other grounds urged warranting any interference with the impugned order. There is no illegality nor perversity nor error of law in the impugned order. Petition dismissed.
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