2023 (11) TMI 951

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....shu Mittal, Advocate and Ms. Sidhi Bansal, Advocate   For the Respondent : None   RITU BAHRI, J. (ORAL) The present petition has been filed seeking quashing of show cause notice in Form GST DRC-01 bearing No. AW/FGS/294 dated 23.11.2022 (P-8) as well as impugned order dated 25.01.2023 (P-1), vide which the tax liability has been imputed upon the petitioner firm on account of ina....

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....ction 74 (11) of the CGST/SGST Act, 2017. Learned counsel submits that the two show cause notices on the same cause of action are liable to be set aside and further no opportunity of hearing was provided to the petitioner before passing the impugned order. Learned State counsel on instructions from Sh. Shinee Singh, Assistant Ludhiana-3 has informed the Court that it is right that no opportu....