2022 (7) TMI 1168

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....dvs. Respondent Through: Mr. Akshay Amritanshu, Adv. O R D E R [Physical Hearing/Hybrid Hearing (as per request)] 1. At the outset, we may indicate that pleadings in the matter have been completed, although no formal notice was issued. 2. For the sake of completion of the Court process, formal notice is issued in the matter. 2.1. Mr Akshay Amritanshu accepts notice on behalf of t....

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....ould the petitioner have submitted. The SCN alludes to the conclusion without adverting to the basis for the proposed action. 7.1. Despite which, the petitioner attempted a reply and submitted the same on 14.08.2020. 7.2. The impugned order, as noticed above, was passed in pursuance to the reply filed by the petitioner to the aforementioned SCN. 8. Ms Anjali Jha Manish, who appears on beh....

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....i). Firstly, no notice of inspection was served on the petitioner, as is required under Section 25 of the CGST Rules 2017. (ii) Secondly, the inspection report dated 23.07.2020, which forms the basis of the impugned order dated 30.03.2021, was not furnished to the petitioner. (iii) Several other reasons have been mentioned in the counter-affidavit by the respondent/revenue, which....