{"id":316041,"date":"2024-03-04T14:30:34","date_gmt":"2024-03-04T09:00:34","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=316041"},"modified":"2024-03-06T17:14:17","modified_gmt":"2024-03-06T11:44:17","slug":"refusal-to-grant-extension-without-valid-reasons-constitutes-colorable-exercise-of-power-cal-hc-scc-times","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2024\/03\/04\/refusal-to-grant-extension-without-valid-reasons-constitutes-colorable-exercise-of-power-cal-hc-scc-times\/","title":{"rendered":"Refusal to grant extension without valid reasons constitutes colorable exercise of power: Calcutta High Court"},"content":{"rendered":"
\n

Calcutta High Court:<\/span> In a writ petition challenging the order passed by Assistant Commissioner of State Tax, without affording petitioner a reasonable opportunity of being heard, a single-judge bench comprising of Raja Basu Chowdhury,* J.<\/span>, held that the impugned order passed by the Assistant Commissioner of State Tax without granting an extension to respond to the show cause notice issued under Section 73(1)<\/a> of the CGST<\/a> and WBGST Act, 2017<\/a> (the Act) and without affording a reasonable opportunity of hearing, violates the principles of natural justice and quashed the impugned order.<\/p>\n

In the instant matter, the petitioner, a Cooperative Society registered under the West Bengal Cooperative Societies Act, 1973<\/a>, engaged in parking fee collection, challenged an order dated 06-11-2023, passed by the Assistant Commissioner of State Tax, respondent 1, under Sections 61 and 73 of the Act. The petitioner contended that respondent 1 violated principles of natural justice by not granting an extension for responding to the show cause notice. Respondent 1 argued that the petitioner had been provided with sufficient opportunities and alternative remedies were available.<\/p>\n

The Court found that the proper officer failed to consider the petitioner’s application for an extension and erroneously rejected it based on purportedly granting over six adjournments. The Court emphasised that the procedures under Sections 61 and 73 of the Act are independent and should not be conflated. The Court held that respondent 1’s refusal to grant an extension without valid reasons and without affording the petitioner a reasonable opportunity of hearing constitutes a colorable exercise of power and violates the principles of natural justice. The Court asserted that an appeal is not a substitute for revisiting an ex parte<\/span> order when the defense is not on record. The Court further stated that since the order stands vitiated on the ground of violation of the principles of natural justice, alternative remedy in the form of an appeal does not bar the exercise of extraordinary writ jurisdiction.<\/p>\n

The Court quashed the order dated 06-11-2023 and directed the petitioner to file its response to the show cause notice by 15-03-2024. The Court directed the respondents to communicate the date of personal hearing to the petitioner after 15-03-2024. The Court clarified that petitioner would not be entitled to further extensions or opportunities. The writ petition stands partly allowed and application stands disposed of.<\/p>\n

[Pioneer Co-op. Car Parking Servicing & Constructions Society Ltd.<\/span> v. Senior Joint Commissioner, Circle Office<\/span>, 2024 SCC OnLine Cal 2115<\/a>, order dated 01-03-2024<\/span>]<\/p>\n

*Judgment by Justice Raja Basu Chowdhury<\/span><\/strong><\/p>\n\n

Advocates who appeared in this case :<\/p>\n

Mr. Vinay Kr. Sharaff, Ms. Priya Sarah Paul, Mr. Dev Kr. Agarwal, Ms. S. Poddar, Counsel for the Petitioner<\/p>\n

Mr. A. Ray, Mr. T. M. Siddiqui, Mr. T. Charkraborty, Mr. S. Sanyal, Counsel for the Respondents<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Calcutta High Court opined that an appeal is no substitute for revisiting of an ex parte order, especially when the defense of the petitioner is not on record.<\/p>\n","protected":false},"author":67514,"featured_media":314821,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[2689,29698,35692,60094,2805,66027,66026],"class_list":["post-316041","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-highcourts","tag-Calcutta_High_Court","tag-cgst","tag-extension","tag-justice-raja-basu-chowdhury","tag-natural_justice","tag-reasonable-opportunity-of-being-heard","tag-show-cause-notice-colorable-exercise-of-power"],"yoast_head":"\nRefusal to grant extension without valid reasons constitutes colorable exercise of power: Calcutta High Court | SCC Times<\/title>\n<meta name=\"description\" content=\"Calcutta High Court held that the refusal to grant extension without valid reasons constitutes colorable exercise of power.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2024\/03\/04\/refusal-to-grant-extension-without-valid-reasons-constitutes-colorable-exercise-of-power-cal-hc-scc-times\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Refusal to grant extension without valid reasons constitutes colorable exercise of power: Calcutta High Court\" \/>\n<meta property=\"og:description\" content=\"Calcutta High Court held that the refusal to grant extension without valid reasons constitutes colorable exercise of power.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2024\/03\/04\/refusal-to-grant-extension-without-valid-reasons-constitutes-colorable-exercise-of-power-cal-hc-scc-times\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2024-03-04T09:00:34+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-03-06T11:44:17+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Calcutta-High-Court.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"887\" \/>\n\t<meta property=\"og:image:height\" content=\"591\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Ritu\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:title\" content=\"Refusal to grant extension without valid reasons constitutes colorable exercise of power: Calcutta High Court\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Ritu\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2024\/03\/04\/refusal-to-grant-extension-without-valid-reasons-constitutes-colorable-exercise-of-power-cal-hc-scc-times\/\",\"url\":\"https:\/\/www.scconline.com\/blog\/post\/2024\/03\/04\/refusal-to-grant-extension-without-valid-reasons-constitutes-colorable-exercise-of-power-cal-hc-scc-times\/\",\"name\":\"Refusal to grant extension without valid reasons constitutes colorable exercise of power: Calcutta High Court | SCC Times\",\"isPartOf\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2024\/03\/04\/refusal-to-grant-extension-without-valid-reasons-constitutes-colorable-exercise-of-power-cal-hc-scc-times\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2024\/03\/04\/refusal-to-grant-extension-without-valid-reasons-constitutes-colorable-exercise-of-power-cal-hc-scc-times\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Calcutta-High-Court.webp\",\"datePublished\":\"2024-03-04T09:00:34+00:00\",\"dateModified\":\"2024-03-06T11:44:17+00:00\",\"author\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/392f265bae2f48f0f0d02b8e0e9015b9\"},\"description\":\"Calcutta High Court held that the refusal to grant extension without valid reasons constitutes colorable exercise of power.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2024\/03\/04\/refusal-to-grant-extension-without-valid-reasons-constitutes-colorable-exercise-of-power-cal-hc-scc-times\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.scconline.com\/blog\/post\/2024\/03\/04\/refusal-to-grant-extension-without-valid-reasons-constitutes-colorable-exercise-of-power-cal-hc-scc-times\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2024\/03\/04\/refusal-to-grant-extension-without-valid-reasons-constitutes-colorable-exercise-of-power-cal-hc-scc-times\/#primaryimage\",\"url\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Calcutta-High-Court.webp\",\"contentUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Calcutta-High-Court.webp\",\"width\":887,\"height\":591,\"caption\":\"Calcutta High Court\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2024\/03\/04\/refusal-to-grant-extension-without-valid-reasons-constitutes-colorable-exercise-of-power-cal-hc-scc-times\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.scconline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Refusal to grant extension without valid reasons constitutes colorable exercise of power: Calcutta High Court\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\",\"url\":\"https:\/\/www.scconline.com\/blog\/\",\"name\":\"SCC Times\",\"description\":\"Bringing you the Best Analytical Legal News\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.scconline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/392f265bae2f48f0f0d02b8e0e9015b9\",\"name\":\"Ritu\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/c47318594774c1fe55e3e8c85dcd1909276373d9bf11730032fc1a7d05d56a47?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/c47318594774c1fe55e3e8c85dcd1909276373d9bf11730032fc1a7d05d56a47?s=96&d=mm&r=g\",\"caption\":\"Ritu\"},\"url\":\"https:\/\/www.scconline.com\/blog\/post\/author\/editor_7\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Refusal to grant extension without valid reasons constitutes colorable exercise of power: Calcutta High Court | SCC Times","description":"Calcutta High Court held that the refusal to grant extension without valid reasons constitutes colorable exercise of power.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.scconline.com\/blog\/post\/2024\/03\/04\/refusal-to-grant-extension-without-valid-reasons-constitutes-colorable-exercise-of-power-cal-hc-scc-times\/","og_locale":"en_US","og_type":"article","og_title":"Refusal to grant extension without valid reasons constitutes colorable exercise of power: Calcutta High Court","og_description":"Calcutta High Court held that the refusal to grant extension without valid reasons constitutes colorable exercise of power.","og_url":"https:\/\/www.scconline.com\/blog\/post\/2024\/03\/04\/refusal-to-grant-extension-without-valid-reasons-constitutes-colorable-exercise-of-power-cal-hc-scc-times\/","og_site_name":"SCC Times","article_publisher":"https:\/\/www.facebook.com\/scc.online\/","article_published_time":"2024-03-04T09:00:34+00:00","article_modified_time":"2024-03-06T11:44:17+00:00","og_image":[{"width":887,"height":591,"url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Calcutta-High-Court.jpg","type":"image\/jpeg"}],"author":"Ritu","twitter_card":"summary_large_image","twitter_title":"Refusal to grant extension without valid reasons constitutes colorable exercise of power: Calcutta High Court","twitter_misc":{"Written by":"Ritu","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.scconline.com\/blog\/post\/2024\/03\/04\/refusal-to-grant-extension-without-valid-reasons-constitutes-colorable-exercise-of-power-cal-hc-scc-times\/","url":"https:\/\/www.scconline.com\/blog\/post\/2024\/03\/04\/refusal-to-grant-extension-without-valid-reasons-constitutes-colorable-exercise-of-power-cal-hc-scc-times\/","name":"Refusal to grant extension without valid reasons constitutes colorable exercise of power: Calcutta High Court | SCC Times","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2024\/03\/04\/refusal-to-grant-extension-without-valid-reasons-constitutes-colorable-exercise-of-power-cal-hc-scc-times\/#primaryimage"},"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2024\/03\/04\/refusal-to-grant-extension-without-valid-reasons-constitutes-colorable-exercise-of-power-cal-hc-scc-times\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Calcutta-High-Court.webp","datePublished":"2024-03-04T09:00:34+00:00","dateModified":"2024-03-06T11:44:17+00:00","author":{"@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/392f265bae2f48f0f0d02b8e0e9015b9"},"description":"Calcutta High Court held that the refusal to grant extension without valid reasons constitutes colorable exercise of power.","breadcrumb":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2024\/03\/04\/refusal-to-grant-extension-without-valid-reasons-constitutes-colorable-exercise-of-power-cal-hc-scc-times\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.scconline.com\/blog\/post\/2024\/03\/04\/refusal-to-grant-extension-without-valid-reasons-constitutes-colorable-exercise-of-power-cal-hc-scc-times\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/post\/2024\/03\/04\/refusal-to-grant-extension-without-valid-reasons-constitutes-colorable-exercise-of-power-cal-hc-scc-times\/#primaryimage","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Calcutta-High-Court.webp","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Calcutta-High-Court.webp","width":887,"height":591,"caption":"Calcutta High Court"},{"@type":"BreadcrumbList","@id":"https:\/\/www.scconline.com\/blog\/post\/2024\/03\/04\/refusal-to-grant-extension-without-valid-reasons-constitutes-colorable-exercise-of-power-cal-hc-scc-times\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.scconline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Refusal to grant extension without valid reasons constitutes colorable exercise of power: Calcutta High Court"}]},{"@type":"WebSite","@id":"https:\/\/www.scconline.com\/blog\/#website","url":"https:\/\/www.scconline.com\/blog\/","name":"SCC Times","description":"Bringing you the Best Analytical Legal News","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.scconline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/392f265bae2f48f0f0d02b8e0e9015b9","name":"Ritu","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/c47318594774c1fe55e3e8c85dcd1909276373d9bf11730032fc1a7d05d56a47?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/c47318594774c1fe55e3e8c85dcd1909276373d9bf11730032fc1a7d05d56a47?s=96&d=mm&r=g","caption":"Ritu"},"url":"https:\/\/www.scconline.com\/blog\/post\/author\/editor_7\/"}]}},"jetpack_featured_media_url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Calcutta-High-Court.webp","jetpack_sharing_enabled":true,"jetpack-related-posts":[{"id":294818,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/06\/17\/calcutta-high-court-power-of-reopening-of-assessment-be-used-for-adequate-reason-legal-news\/","url_meta":{"origin":316041,"position":0},"title":"Income Tax| Power of reopening of assessment should be sparingly used for adequate reason: Calcutta High Court","author":"Ritu","date":"June 17, 2023","format":false,"excerpt":"The principles of natural justice get violated if the opportunity afforded to submit reply is not an effective opportunity.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"calcutta high court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/calcutta-high-court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/calcutta-high-court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/calcutta-high-court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/calcutta-high-court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":267965,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/04\/two-additional-judges-appointed-at-calcutta-high-court\/","url_meta":{"origin":316041,"position":1},"title":"Two Additional Judges appointed at Calcutta High Court","author":"Bhumika Indulia","date":"June 4, 2022","format":false,"excerpt":"President appoints (i) Shri Raja Basu Chowdhury and (ii) Smt. Lapita Banerji, to be Additional Judges of the Calcutta High Court, in that order of seniority, for a period of two years with effect from the date they assume charge of their respective offices. Ministry of Law and Justice [Notification\u2026","rel":"","context":"In "Appointments & Transfers"","block_context":{"text":"Appointments & Transfers","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/appointments\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":217365,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/07\/26\/collegium-resolution-6-advocates-of-the-calcutta-hc-to-be-elevated-as-judges\/","url_meta":{"origin":316041,"position":2},"title":"Collegium Resolution | 6 Advocates of the Calcutta HC to be elevated as Judges","author":"Bhumika Indulia","date":"July 26, 2019","format":false,"excerpt":"Proposal for the appointment of following 9 Advocates as Judges of the Calcutta High Court: Advocates 1. Dibyendra Narayana Ray 2. Jaytosh Majumdar 3. Sagar Bandyopadhyay 4. Amitesh Banerjee 5. Raja Basu Chowdhury 6. Manju Bhuteria 7. Vineeta Meharia 8. Lapita Banerji and 9. Sakya Sen On the basis of\u2026","rel":"","context":"In "Appointments & Transfers"","block_context":{"text":"Appointments & Transfers","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/appointments\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":298805,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/08\/07\/calcutta-hc-rejected-plea-challenging-minimum-wage-advisory-for-tea-plantations\/","url_meta":{"origin":316041,"position":3},"title":"Calcutta High Court rejects plea challenging Minimum Wage Advisory for Tea plantations in West Bengal","author":"Ritu","date":"August 7, 2023","format":false,"excerpt":"Calcutta High Court held that tea plantation owners cannot challenge Government's Wage Enhancements after willingly accepting them for so long.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"calcutta high court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/calcutta-high-court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/calcutta-high-court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/calcutta-high-court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/calcutta-high-court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":297798,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/07\/27\/delhi-hc-sets-aside-order-for-violating-the-principles-of-natural-justice-legal-news\/","url_meta":{"origin":316041,"position":4},"title":"\u2018Telephonic conversations for brief period cannot be construed as hearing\u2019; Delhi High Court sets aside order passed in violation of S. 75 of CGST Act","author":"Editor","date":"July 27, 2023","format":false,"excerpt":"\u201cThe opportunity of hearing, which the Officer is statutorily required to give to the person against whom an adverse decision is contemplated, is not an empty formality, and is a well-recognised principle of audi alteram partem, which has rightly been incorporated in Section 75(3) and 75(4) of the CGST Act.\u201d","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"delhi high court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/delhi-high-court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/delhi-high-court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/delhi-high-court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/delhi-high-court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":267364,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/05\/25\/not-providing-an-opportunity-to-file-a-reply-to-the-show-cause-notice-violation-of-principle-of-natural-justice\/","url_meta":{"origin":316041,"position":5},"title":"Cal HC | Not providing an opportunity to file a reply to the show-cause notice violation of principle of natural justice; Case remanded back to the Assessing Officer for fresh assessment","author":"Editor","date":"May 25, 2022","format":false,"excerpt":"Calcutta High Court: Md. Nizamuddin, J. allowed a petition which was filed challenging the impugned assessment order under Section 147 read with Section 144B of the Income Tax Act, 1961 relating to assessment year 2013-2014 on the ground of violation of principle of natural justice by not providing the petitioner\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/06\/calcutta-court.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/316041","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67514"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=316041"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/316041\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/314821"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=316041"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=316041"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=316041"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}