2024 (1) TMI 805

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....Mr. M.S. Mittal, Senior Advocate appearing through video conferencing assisted by Ms. Rajni Soren, Advocate For State : Ms. Akanksha Jain, Dy. G.A. ORDER Heard. 1) Learned Senior Counsel appearing for the petitioner would submit that a notice under Section 73 of the Chhattisgarh Goods and Services Tax Act, 2017 (for short ' the Act of 2017') was issued by the Revenue and the petitioner was d....

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....ity but those opportunities were not availed by the petitioner and therefore, there is no need to afford any opportunity to the petitioner. She would further submit that the authority issued a notice and granted liberty to the petitioner to file the reply. She would also submit that no application was moved by the petitioner to the effect that he requires a personal hearing, therefore, the provisi....