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TMI Blog2024 (6) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... en filed, inter alia, challenging the order dated 7th February 2024 passed under Section 73 of the WBGST Act, 20171 on the ground of violation of principles of natural justice. 2. It is contended that the respondents, without offering personal hearing to the petitioner, despite recording the factum of personal hearing being offered in the aforesaid order, had disposed of the said proceeding by pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order that although, the proper officer had requested the petitioner to appear with all relevant documents on 2nd February 2024 at 11.30 AM, the petitioner neither replied to the discrepancies nor did he appear before the proper officer. In such circumstances, the proper officer was compelled to pass the ex-parte order dated 7th February 2024. 4. Mr. Chatterjee, learned advocate appearing for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... why the common portal, which is the means of communication does not reflect the factum of offering of personal hearing to the petitioner on 2nd February, 2024. 6. Heard the learned advocates appearing for the respective parties and considered the materials on record. 7. In this case, it may be noticed that since, the proper officer was contemplating passing of an adverse decision against the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnot be sustained and the same is accordingly set aside and quashed. 9. The proper officer is, however, directed to complete the proceeding under Section 73 of the said Act, by giving an opportunity of hearing to the petitioner, within a period of 6 weeks from the date of communication of this order. 10. I, however, make it clear that this Court has not gone into the merits of the show cause not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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