Writ dismissed as in spite of various opportunity, non-appearance stating COVID as reason is unwarrantable

Debabrata Das Vs Additional Commissioner (CGST & CE) (Calcutta High Court) Calcutta High Court held that as submitted by assessee non-filing of reply and not appearing for hearing in spite of several opportunity simply stating reason of COVID-pandemic not justifiable. Accordingly, writ petition dismissed. Facts- The petitioner is aggrieved by the Order-in-Original dated September 14, 2021 passed by the Additional Commissioner, Central Goods & Services Tax and Central Excise, Siliguri Commissionerate. The petitioner submits that the said order was passed without giving any reasonable op...