2023 (2) TMI 277

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....- HC<br>Dated:- 2-2-2023<br>WPT No. 35 of 2023 - -<br>GST<br>HON&#39;BLE SHRI JUSTICE P. SAM KOSHY For Petitioner: Mr. Anish Tiwari, Advocate. For Respondent/s: Mr. Maneesh Sharma, Advocate. ORDER 1. The petitioner in the present Writ Petition seeks for a direction to the respondents No. 1 for deciding the application (Annexure P/9) dated 24.01.2023 before considering the contents of the appe....

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....hat the order has already been passed on the same set of facts on 27.01.2022. 5. It is said that the petitioner thereafter had been repeatedly approaching the authorities concerned alleging that he has never been noticed or any show-cause notice was issued and served upon the petitioner so far as the earlier proceeding under Section 73(1) that was initiated. After those were rejected, he has now ....

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....ing put to the Counsel for Petitioner, he fairly concedes the fact that his primary contention and primary ground in the appeal itself is that the order dated 27.01.2022 is without affording an opportunity of hearing in violation of principle of natural justice and that no show-cause notice was ever served upon the petitioner. 8. Given the fact that the aforesaid being the substantive ground in t....