Heard On : 07.7.2025 Order On : 07.07.2025 Om Narayan Rai, J.

1. Affidavit of service filed by the petitioner is taken on record.

2. The petitioner is aggrieved by an order dated December 13, 2023 passed under Section 73 (9) of the CGST 2017 and WBGST 2017 (thereafter said Act of 2017) by the Assistant Commissioner of Revenue, Jalpaiguri Charge.

3. Mr. Lakhotia, learned counsel appearing for the petitioner submits that the order impugned is a nullity inasmuch as the same has been passed without affording reasonable opportunity of hearing to the petitioner. He invites the attention of this Court to the summary of show-cause notice dated September 27, 2023 and points out that under the caption “Details of personal hearing and due date to file reply”, the slabs meant for indicating the date of personal hearing, time of personal hearing and venue where hearing would be held, have been filled up by mentioning “NA”. He then takes the court to the show- cause notice issued under Section 73 (9) of the said Act of 2017 as well as the Reminder in respect of the show-cause notices where again, the slabs where date of personal hearing, time of personal hearing and venue of personal hearing were