2024 (1) TMI 805

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....OHAN PANDEY For Petitioner : 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 b....

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....e petitioner to appear before the authority 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 ....

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.... decision is contemplated against such person." 6) Given the contention put forth on either side, the provisions of Section 75(4) of the Act of 2017 and the contents of the notice dated 11.08.2021, this petition is disposed of thereby directing the authorities to afford an opportunity of hearing to the petitioner strictly in accordance with the provisions of Section 75(4) of the Act of 2017. Th....