Order Date – 11 May 2023

Parties: Subodh Kumar Mondal Vs State of West Bengal & Ors.

Facts – 

• The Petitioner, Subodh Kumar Mondal, was issued with a show cause notice and in the column regarding details of personal hearing, it has been mentioned as “not applicable”.
• The impugned order was passed and entire amount of demand was recovered from the petitioner.

Issue – 

• Whether the order passed without giving personal hearing is valid?

Order – 

• The Divisional Bench of Hon’ble High Court observed that the entire tax demanded from the appellant have been recovered, and the revenue will not be prejudiced if a fresh opportunity of personal hearing is granted to the appellant to put forth his submissions.
• The interest of the revenue has been sufficiently protected inasmuch as the entire tax demanded under the three impugned orders have been fully recovered by way of garnishee proceedings.
• The writ petitions as well as these appeals are disposed of by directing the appellant to treat the orders under Section 74(9) of the W.B.G.S.T. Act, 2017, which were impugned in the writ petitions as the show-cause notice and the appellant is directed to file his objections to the notice.