2021 (4) TMI 1232

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....dl. G.A., Mr. A. Nandi, Advocate. ORDER (Akil kureshi, CJ) Petitioner has challenged a demand order dated 06.11.2018 passed by the Inspector of Sales Tax. It is not necessary to record facts in detail since we are inclined to set aside this order on the ground that the petitioner was not afforded reasonable opportunity of presenting his case before the said authority. Bare necessary facts are ....

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....the petitioner. He passed yet another order also of 06.11.2018 confirming the demand of GST with penalty in terms of Section 129(3) of the CGST Act. These orders the petitioner has challenged in the present petition. In plain terms the order passed by the said authority suffers from grossest possible violation of principles of natural justice. Having issued notice calling upon the petitioner why ....