2023 (6) TMI 680

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.... Shammi Kapoor, Ms. Kavita Jha, Ms. Swati Agarwal and Ms. Prachi Jain, Advs. For the Respondent : Mr. Rishikesh Kumar, ASC, GNCTD with Ms. Sheenu Priya, Adv. for R-GNCTD. ORDER 1. The petitioner has filed the present petition impugning an order dated 21.06.2021 raising a total demand of Rs.93,839,317.24/- . 2. The proceedings culminating in the said order were commenced on 16.10.2020 with th....

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....al decision was taken. 6. The petitioner's request for personal hearing was rejected and the impugned order was passed under Section 74 of the CGST Act. 7. A plain reading of the order indicates that there is neither any discussion nor any reference to the notice dated 05.11.2020 or the petitioner's reply to the said notice. 8. The said order is an unreasoned order. 9. We find merit in the pet....