2022 (11) TMI 834

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.... HON'BLE SRI JUSTICE T.MALLIKARJUNA RAO Sri Karan Talwar, Learned Counsel Appearing For the Petitioner, Sri Y.N. Vivekananda, Learned Government Pleader for Commercial Tax ORDER: (PER HON'BLE SRI JUSTICE U. DURGA PRASAD RAO) 1. In this writ petition, the petitioner seeks a Writ of Mandamus declaring the Notification No.4/2018-Central Tax (Rate) dated 25.01.2018 as ultra vires to Sectio....

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.... with the consent of both the parties. 3. Learned counsel for the petitioner would submit, as against the show cause notice dated 31.12.2021, the petitioner submitted its reply dated 04.03.2022 wherein the petitioner has specifically prayed the 1st respondent to afford a personal hearing in view of involvement of voluminous record as well as the factual and legal aspects to be submitted physica....

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....g and the same was considered and granted. However, except this, in the impugned order, it is not specifically mentioned as to what date was fixed for personal hearing after filing reply by the petitioner and what happened on the date i.e., whether the petitioner and his counsel were present or not. Be that as it may, in the additional affidavit, at paragraph 4, it was mentioned that no opportunit....