Maya Store & Anr. Vs Union of India & Ors
Date: February 22, 2026
Court: High Court
Bench: Calcutta
Type: Writ Petition
Judge(s)/Member(s): OM NARAYAN RAI
Subject Matter
Adjudication Order Set Aside for Lack of Mandatory Opportunity of Hearing
Summary
The High Court has set aside an adjudication order dated December 14, 2023, for the tax period July 1, 2017 to March 31, 2018. The order was quashed because the Proper Officer failed to provide the petitioner a mandatory opportunity of hearing before…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. This writ petition assails an order in original dated December 14, 2023 (for the tax period July 1, 2017 to March 31, 2018) passed by the Proper Officer under Section 73 of the WBGST Act, 2017/CGST Act, 2017 (hereafter the ‘said Act, of 2017’). 2. It is the petitioners’ case that the order in original has been passed without providing any o…