The honourable Calcutta High Court in the matter of Raj Kumar Singh & Anr. Vs Assistant Commissioner, Asansol Charge, West Bengal Goods and Services Tax & Ors. {WPA 9561 of 2022} has held that the order passed without affording the opportunity of personal hearing to the assessee has been set aside and remanded back to the Adjudicating Officer concerned to pass a fresh order after giving an opportunity of hearing to the petitioners or their authorised representative.

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