HC set aside GST order as opportunity of personal hearing not provided

Raj Kumar Singh Vs Assistant Commissioner (Calcutta High Court) The Hon’ble Calcutta High Court  set aside the assessment order passed U/s.74 of the WBGST Act, as no opportunity of personal hearing was provided to the petitioners, although the same was specifically asked from the authorities. Heard learned Advocates appearing for the parties. In this writ petition, petitioners have challenged the impugned adjudication order dated 9th May, 2021 passed by the  adjudicating Authority concerned, on the ground that the same has been passed in violation of principle of natural justice by not...