ANURAG GARODIA Vs. ASSISTANT COMMISSIONER OF STATE TAX

JUDGEMENT

(1.) Considering the nature of urgency involved, the present writ petition is taken up for consideration.

(2.) The present writ petition has been filed, inter alia, challenging the order dtd. 20/12/2023, issued under Sec. 73(9) of the West Bengal Goods and Services Tax Act, 2017 read with CGST Act, 2017 (hereinafter referred to as the 'GST Act').

(3.) The petitioner contends that the petitioner was served with a show-cause notice on 22/9/2023. By placing reliance on the said notice, it is submitted that although, the petitioner was given an opportunity to submit its response in terms of the provisions contained in Sec. 73 of the GST Act by 25/10/2023 yet the date for personal hearing was fixed on 10/10/2023.