2023 (4) TMI 250

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.... Respondent(s) No. 1 : Advance Copy Served To Government Pleader/PP For the Respondent(s) No. 2 : Mr. Raj Tanna, Assistant Government Pleader For the Respondent(s) No. 3 : Notice Served ORAL ORDER PER : HONOURABLE MR. JUSTICE N.V.ANJARIA Heard learned advocate Mr. Maulik Nanavati for Nanavati & Co. for the petitioner and learned Assistant Government Pleader Mr. Raj Tanna for the respondent No....

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.... willful misstatement or suppression of facts". 3. The petitioner stated that he was registered under the Gujarat Goods and Services Tax Act, 2017 holding the GST Identification Number 24AGUPJ3695E4ZY. The GST Registration certificate was produced. It was submitted that in the notice dated 20.6.2022, the petitioner was called upon to appear on 28.6.2022. However, in the notice neither the name no....

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.... been supplied to the petitioner alongwith the show cause notice. It was submitted that vagueness in the notice itself was breach of natural justice. 3.2 The respondent No.2 filed affidavit-in-reply to raise various contentions. Learned Assistant Government Pleader made submissions on the basis of the contents of the affidavit-in-reply to submit that the show cause notice under section 29 of the ....

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...."I submit that in view of receipt of detailed show cause notice, albeit post expiration of the date fixed for grant of personal hearing to the petitioner, interest of justice would be met if the petitioner is permitted to file a reply to the notice and a direction is issued to the department to fix a fresh date of grant of personal hearing." 5. In view of the aforesaid developments and the situat....