2023 (10) TMI 643

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.... :- Ankit Pande For the Respondent :- C.S.C. ORDER Hon'ble Pankaj Bhatia, J. 1. Heard Dr. R. S. Pandey Senior Advocate assisted by Sri Ankit Pande the counsel for the petitioner and the learned Standing Counsel. 2. The present petition has been filed by the petitioner challenging the orders dated 03.11.2022 (Annexure no.2) whereby the demand has been confirmed against the petiti....

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....tioner on 04.08.2021 in which the date by which the reply was to be submitted was fixed as 25.02.2022. As regards the coluomn against the date of personal hearing, the time of personal hearing and venue of personal hearing, the words 'NA' were prescribed. The petitioner filed a detailed reply to the show cause notices denying the allegations levelled against him. However, without granting ....

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....view the same. He argues that clearly no opportunity of hearing was granted to the petitioner while passing the order dated 03.11.2022 nor was any date fixed for hearing, which is in clear violation of the mandate of Section 75(4) of the GST Act. 5. He places reliance on the judgment of this Court in the case of Bharat Mint and Allied Chemicals vs. Commissioner of Commercial Tax and two others ....