2024 (5) TMI 877

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..... k Barman, Ms. Bedashruti Bose For Respondent Nos. 4 & 6. : Mr. Ratan Banik, Mr. Biswa Raj Agarwal, Mr. Saptarshi Banik ORDER In this writ petition, the petitioner has challenged an order dated April 13, 2023 passed under Section 107 of the West Bengal Goods and Services Tax Act, 2017 by respondent no. 2 whereby the said appellate authority affirmed an order dated July 23, 2021 under Section 74 .....

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..... 2, 3 & 5 could not produce any document to demonstrate that at any point of time, the said report was made available to the writ petitioner. 5. I am of the view that when the report of the Irrigation and Waterways Directorate formed the foundation of the adjudication, it was incumbent upon the Revenue to supply a copy thereof to the writ petitioner so that he could effectively address the substa .....

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