Order Date: 05 July 2022

Key Pointers

• The petitioner, Suraj Singh has challenged the impugned order passed by the Assistant Commissioner of State Tax, Asansol Charge, dated 9th March, 2022, on the basis of a show-cause notice under Section 74 of the WBGST Act, 2017, on the ground of violation of principle of natural justice by not providing opportunity of personal hearing in spite of specific request made by the petitioner in its reply as appears at page 61 of the writ petition. 
• The Court observed that from the said impugned order, nowhere it appears that petitioner was given any opportunity of personal hearing or petitioner’s request for personal hearing was considered and/or rejected.
• The respondent authorities could not contradict this admitted position which it appears from record that in spite of specific request for personal hearing, no personal hearing was given to the petitioner.
• The Court set aside the impugned order dated and the matter remanded back to the officer concerned who shall pass a fresh order after giving opportunity of personal hearing to the petitioner.