2023 (10) TMI 342

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..... For the Petitioner : Anurag Mishra For the Respondent : C.S.C. ORDER HON'BLE PANKAJ BHATIA,J. 1. Heard Shri Pranjal Shukla, learned counsel for the petitioner, learned Standing Counsel and perused the records produced by learned Standing Counsel in terms of the order passed by this Court on 03.10.2023. 2. By means of the present petition, the petitioner has challenged the o....

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....said show-cause notice also was based upon a survey conducted on 27.04.2019. 4. It is stated that after the issuance of show-cause notice, the petitioner moved an application seeking adjournment on the ground that his advocate was unwell and thus, time be granted to file a reply to the show-cause notice. The petitioner also prayed for grant of a personal hearing. 5. From the record, it appea....

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....ortunity of hearing. 7. From the records as produced by learned Standing Counsel, in the notice issued under Section 74 of GST Act, the date by which the reply was to be submitted was mentioned as 26.07.2021, however, date of personal hearing, time of personal hearing and venue of personal hearing were not indicated and simply the word "NA" was transcribed. Even in the reminder notice sent to t....