2023 (9) TMI 48

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....adeep Agrawal For the Respondent : C.S.C. ORDER Hon'ble Pankaj Bhatia,J. 1. Heard learned counsel for the petitioner and learned counsel for the respondents. 2. Vide a separate order, this Court had directed the respondents to produce the original record. The original record has been produced. The same is perused. 3. Present petition has been filed by the petitioner challengi....

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....w-cause notice was silent with regard to how Section 74 of GST Act could be invoked. The said show-cause notice, available in the original records, indicated the date of reply as 29.10.2021, however, no date of personal hearing, time of personal hearing or venue of personal hearing was disclosed in the said show-cause notice. The petitioner did not file a reply to the said show-cause notice, as su....

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.... 04.08.2023 mainly on the ground that the same was beyond the prescribed period of limitation prescribed under Section 107 of the GST Act. 6. Learned counsel for the petitioner places reliance on the judgment of this Court in the case of M/s Mohini Traders v. State of U.P. & Anr.; Writ Tax No.550 of 2023 decided on 03.05.2023 wherein against a similar assessment order, this Court had interfered....

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....al was beyond the prescribed period of limitation and rightly dismissed. 9. Considering the submissions made at the Bar, from the order of assessment passed in pursuance to show-cause notice issued under Section 74 of GST Act, admittedly, no hearing has been accorded to the petitioner, which is contrary to the mandate of law prescribed under Section 75(4) of GST Act; as an expropriatory action,....