Vishnu Engineering Corporation vs Deputy Commissioner
2022 Latest Caselaw 728 Cal

21.02.2022.

p.b.

Sl. No.23.

W.P.A. 1546 of 2022

(Through Video Conference)

Vishnu Engineering Corporation Vs.

Deputy Commissioner, Trade Tax & Anr.

Mr. Mainak Bose, Ms. Mou Saha.

........for the petitioner. Mr. Somnath Ganguli, Mr. Sukalpa Seal.

                                ........for    the DGGI.
              Mr. Tapan Bhanja.
                                ........for    the UOI.
              Mr. A. Ray,
              Mr. T. M. Siddiqui,
              Mr. D. Ghosh.
                                ........for    the State.

Heard learned advocate appearing for the parties.

Mr. Bose, learned advocate in support of his

contention that Section 75 Sub-Section (4) of the State

GST Act mandates affording an opportunity of hearing to

the person against whom an adverse decision is

contemplated even though that person may not have made

request for personal hearing, has relied on a decision of

the Division Bench of Allahabad High Court dated 4th

February, 2022 in the WRIT TAX No.1029 of 2021 (Bharat

Mint And Allied Chemicals Vs. Commissioner Commercial

Tax And 2 Others).

Mr. Ghosh, learned advocate appearing on behalf of

the State GST authority seeks time to consider this

judgment.

List this matter on 28th February, 2022.

(Md. Nizamuddin, J.)