2022 (7) TMI 342

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....ent Advocate : B. Narasimha Sarma Order: (Per the Hon'ble the Chief Justice Ujjal Bhuyan) Heard Mr. J. Prabhakar, learned Senior Counsel for the petitioner and Mr. B.Narasimha Sarma, learned Standing Counsel for Goods and Services Tax (GST), for the respondents. 2. Challenge made in this writ petition is to the order-in-original dated 02.03.2022 passed by respondent No.1 confirming demand....

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....the impugned order on the basis of available materials. 6. Upon hearing learned counsel for the parties and on due consideration, we are of the view that it would be in the interest of justice if the matter is remanded and petitioner is afforded an opportunity of hearing before confirmation of demand and imposition of penalty. 7. In view of the above, we pass the following order(s):- ....