2020 (1) TMI 1355

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....USTICE And HONOURABLE MR. JUSTICE ANIL KUMAR UPADHYAY For the Petitioner : Mr.Gautam Kumar Kejriwal, Advocate For the Respondent : Mr.Vikash Kumar (SC11) ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) Heard learned counsel for the petitioner and learned counsel for the respondents. Petitioner has prayed for the following relief: "a) For issuance of a writ in the nature o....

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.... was obliged to issue a notice upon the petitioner in form GSTR-3A seeking filing of the returns within a period of 15 days and it is upon failure of the petitioner in terms of such notice that any action could have been taken under the provisions of the act if so applied; d) For further holding and a declaration that no liability of interest under Section 50 of the Act could be attracted....

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..... As such, there was gross violation of principles of natural justice in passing of the impugned order, which is hereby quashed with the following directions:- (a) Petitioner shall appear before the appropriate authority on 28.01.2020, whereafter the proceedings shall commence afresh, affording opportunity of proper hearing to the petitioner, also enabe to place on record additional mater....

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.... Document 2 विलंब से 24.08.18 को दाखिल किया गया है। परंतु इनके द्वारा ब्याज का भुगतान नहीं कà....