2024 (1) TMI 129

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....-<br>GST<br>HON&#39;BLE MR. JUSTICE ARUN BHANSALI AND HON&#39;BLE MR. JUSTICE NARENDRA SINGH DHADDHA For the Petitioner(s) : Mr. Vijay Sharma. For the Respondent(s) : Mr. Sandeep Pathak. ORDER 1. This writ petition has been filed by the petitioner aggrieved of the order dated 13/6/2023 (Annex. 5), whereby, the petitioner has been assessed under Section 62 of the Central Goods & Service....

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....ct, 2017 along with attachment creating liability of Rs. 51,98,302/-. 4. Learned counsel for the petitioner made vehement submissions that action of the respondents in passing the impugned best judgment assessment (Annex. 5) is wholly unjustified inasmuch as the petitioner was not afforded any opportunity of hearing as contemplated under Section 75(4) of the Act, 2017 and that a frivolous & hyp....

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....der Section 46 of the Act, 2017 and despite the same, the petitioner chose neither to respond nor file return and as such passing of the order impugned was the only consequence. It was prayed that the petition be dismissed. 7. Reliance was placed on Kachwala Gems, Jaipur vs. Joint Commissioner of Income Tax, Jaipur : AIR 2007 SC 487. 8. We have considered the submissions made by learned coun....

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....2 and the same has been assessed based on best judgment at a higher amount by itself cannot be a reason for this Court to interfere. 11. Submissions made pertaining to violation of provisions of Section 75(4) of the Act, 2017 also cannot be countenanced in the circumstances of the case inasmuch as the procedure as prescribed under Section 62 of the Act, 2017 has been meticulously followed by th....