Raghu Bansha Maurya Vs Assistant Commissioner Bally & Ors. (Calcutta High Court)
In the case of Raghu Bansha Maurya Vs Assistant Commissioner Bally & Ors., the Calcutta High Court addressed a writ petition challenging an order issued under Section 74 of the CGST/WBGST Act, 2017, for the tax period of August 2020. The petitioner contended that the order, dated April 3, 2024, was issued without affording them an opportunity of hearing, violating Section 75(4) of the Act, which mandates such an opportunity before passing an adverse decision. The respondent, represented by the Additional Government Pleader, conceded that no hearing was granted in the matter.
The Court emphasized the statutory requirement of providing an opportunity of hearing under Section 75(4) and held that the lack of adherence to this provision rendered the order legally untenable. Consequently, the Court set aside the impugned order and remanded the matter to the proper officer for re-adjudication. The officer was directed to conduct a hearing and issue a fresh decision within 16 weeks, ensuring compliance with the law. The petition was disposed of accordingly, with provision for obtaining a certified copy of the order if requested.
Petitioner was represented by Mr. Abhijat Das and Ms. Aratrika Roy
