2024 (1) TMI 1010

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....te ORDER Affidavit of service filed on behalf of the petitioner be kept with the record. The Assistant Commissioner of Revenue, Cooch Behar Charge, the respondent no. 3 herein, on March 14, 2022 had issued a show-cause notice under Section 73(1) of The Central Goods and Services Tax Act, 2017 (hereinafter referred to as 'the said Act of 2017' in short) requiring the petitioner to furnish ....

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....ting authority is obliged to afford an opportunity of hearing to the Registered Taxable Person(RTP) as the said opportunity was expressly prayed for. Mr. Momenur Rahaman, learned counsel for the State-respondents submits that it would appear from the order of the appellate authority that the representative of the petitioner participated in the hearing as such, the allegation of the petitioner i....

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....o the show-cause has been discussed which obviously is far short of the requirement of Section 75(4) of the said Act of 2017. The order impugned, for the aforesaid reasons is not sustainable and is accordingly set aside, consequently the order passed by the adjudicating authority, the respondent no. 3 herein dated April 22, 2022 bearing Reference No: ZD190422009005V is also set aside. The re....