2021 (6) TMI 292

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....DEVI Petitioner and Advocate : Kailash Nath P S S Respondent and Advocate : GP For Commercial Tax Order: (Per The Hon'ble Sri Justice A.V. Sesha Sai) Heard Sri Kailashnath P.S.S., learned counsel for the petitioner, and Sri T.C.D.Sekhar, learned Government Pleader for Commercial Tax, appearing for the respondents, apart from perusing the entire material available on record. Challeng....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....visions of Section 75 of the Central Goods and Services Tax Act, 2017 (for brevity, 'the Act') in general and sub-Section (4) of Section 75 of the Act in particular, the second respondent herein passed the impugned order. On the contrary, it is strenuously contended by the learned Government Pleader that, having failed to respond to the show cause notice issued by the second respondent herein, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Act, in clear and vivid terms, stipulates that an opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person. In the instant case, though show cause notice was issued on 06.01.2021, asking the petitioner herein to submit objections, in the considered opinion of ....