2021 (7) TMI 1416

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....as been filed for quashing of order dated 27.05.2021 (Annexure P-5) passed in form GST DRC-07 along with summary of order dated 27.05.2021 (Annexure P-6) passed by respondent No.2 on the preliminary ground that despite there being a mandate that personal hearing has to be afforded (in Section 75 (4) of the Punjab GST Act, 2017) (if demanded), no such hearing was granted to the petitioner. Notice ....