2022 (4) TMI 203

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....rabh Kripal, Sr. Advocate with Mr. Nilotpal Shyam, Ms. Shivali and Mr. Saif Ali, Advocates. Respondent Through: Mr Satish Kumar, Sr. Standing Counsel. O R D E R [Physical Hearing/Hybrid Hearing (as per request)] 1. This writ petition is directed against the order-in-original dated 02.02.2021, passed by the Commissioner of Central Goods & Services Tax (CGST), Audit-II, Delhi. 2. The ....

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....the hearing fixed on 09.12.2020. It is Mr. Kumar's submission that the e-mail appended on page 239 of the case file has been sent by, one, Mr. Nilotpal Shyam, Advocate, whom the respondent could not have recognised, unless vakalatnama had been placed on record by the petitioner. 3. Clearly, qua the query raised by us as to whether the respondent had the email-id of the petitioner i.e., the asse....