9911796707
TMI Blog2025 (5) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. Although the matter has come up under the heading "Extension of Interim Order" since, the petitioner insists for hearing of the writ petition, by consent of the parties, this matter is taken up for final hearing. 2. The petitioner is registered under the provisions of the Central/West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the "said Act") and is a register ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said Act, dated 19th January, 2023 for the Siliguri Circle in respect of the financial year 2017-18, 2018-19 and 2019-20, had paid the entire tax and interest including the penalty in Form GST DRC 03, however, without considering the same the order impugned had been passed. 4. Initially, when the aforesaid writ petition was taken up for consideration, by an order dated 19th February, 2025, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r impugned he would submit that the petitioner was duly afforded with an opportunity of hearing, however, the petitioner did not avail the same. On the issue of uploading the Form GST DRC 07 on the portal on 20th December, 2023 he would submit that since there was heavy work load there was delay in uploading the demand raised in Form GST DRC-07, the same has nothing to do with the order which was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... did not respond to the said show cause within the time specified in the show cause. Although, Mr. Ray, contends that the show cause notice does not comply with the statutory provision and the petitioner had not been given an opportunity of hearing, no date and time was mentioned in the show cause, I, however, find that in the rectification application filed by the petitioner on 26th January, 2024, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that too after more than a month from the date of the order of rejection of the rectification application. Although Mr. Ray would contend that the respondents had decided the petitioner's rectification application without giving an opportunity of hearing, I am of the view that in the given facts the same cannot justify the petitioners' belatedly approaching this Court. The petitioner cannot be p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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