KAUSHAL KADEL Vs. STATE OF WEST BENGAL

JUDGEMENT

(1.) These intra-Court appeals at the instance of the writ petitioner is directed against the common order dtd. 22/9/2021 passed in W.P.A. No.11708 of 2021 and W.P.A. No.11710 of 2021. In the said writ petitions, the appellant had challenged the adjudication order passed by the respondent authority primarily on the ground of violation of principles of natural justice that the full text of the order was not communicated to the appellant and it is a non-speaking order. During the course of hearing of the writ petitions, copy of the speaking order dtd. 19/2/2021 passed under Sec. 74(9) of the West Bengal G.S.T. Act, 2017 (for short, "the Act") was served on the appellant. Since the appellant cannot file an online appeal before the first appellate authority, direction has been issued by the learned writ Court to the appellant to file the statutory appeal as a hard copy with a direction to the appellate authority to consider and dispose of the appeal. Not satisfied with such direction, the appellant has filed these appeals.

(2.) We have heard Mr. Nilotpal Chowdhury, learned Advocate for the appellant and Mr. Debasish Ghosh, learned standing counsel for the State.

(3.) On perusal of the order dtd. 19/2/2021 passed under Sec. 74(9) of the Act, we find that the reply given by the appellant dtd. 3/3/2020 has been referred to by the authority. However, on perusal of the so-called reply, we find that it is bereft of any particular and all that the appellant pleads is his innocence and that he has not done any fraudulent activities or any illegal business and his business is legal and the refund granted was correct. This is not the manner in which the reply should be filed to a show-cause notice wherein the allegation made against the appellant is as follows:-