2023 (7) TMI 1227

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....tish Bansal, Advocate and Ms. Aakriti, Advocate for the petitioner ORDER Ritu Bahri, J. ( Oral ). 1. The petitioner is seeking quashing/reading down the provisions of Section 16(2)(c) of the Central GST Act/Punjab GST Act, 2017. 2. Learned counsel for the petitioner refers to Section 75(4) of the Punjab GST Act, 2017/Central GST Act, 2017 which provides that an opportunity of hearing has to ....