Calcutta High Court (Appellete Side)
Indo Friends Agency vs Assistant Commissioner Of Cgst And ... on 20 June, 2022
Author: Md. Nizamuddin
Bench: Md. Nizamuddin
20.6.2022
ks WPA 9252 of 2022
sl. 17
Indo Friends Agency
Vs
Assistant Commissioner of CGST and Central Excise,
Khardah Division, Kolkata Commissionerate & Ors.
Mr. Siddhartha Pratim Dutta,
Mr. Pronit Majumdarm
Ms. Sukanya Dutta
... For the Petitioner.
Mr. Kaushik Dey,
Mr. Abhradip Maity
... For the Respondents.
Heard learned Advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned order dated 28th January, 2022 passed by the Assistant Commissioner of GST and Central Excise on the ground that there was violation of principle of natural justice though the impugned order is appealable under the Statute.
On perusal of the impugned order I find that there is no violation of principle of natural justice by the Officer concerned while passing the impugned order as appears from record that before passing the impugned order, opportunity was given to the petitioner to file reply to the same and petitioner has filed the reply. Further, several opportunities of personal hearing were also given and considering this facts as appears from record, allegation of the petitioner of violation of principle of natural justice is not sustainable in law. Accordingly, this writ petition being WPA 9252 of 2022 2 is dismissed without going into the merits of the impugned adjudication order since alternative remedy by way of statutory appeal is available to the petitioner.
( Md. Nizamuddin, J. )