2024 (4) TMI 952

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....NARESH KUMAR CHANDRAVANSHI For Petitioner : Mr. Bharat Raichandani with Mr. K. Rohan, Advocate For Respondent No. 1 : None present For Respondents No. 2 & 4 : Mr. Gary Mukhopadhyay, Govt. Advocate. For Respondent No. 3 : Mr. Manish Sharma, Advocate. ORDER Heard. 1. Issue notice to respondents. 2. Mr. Gary Mukhopadhyaya, Govt. Advocate accepts notice on behalf of respondents....

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....respondents No. 2 & 4 would submit that impugned order dated 29.12.2023 (Annexure P-1) has been passed by respondent No. 4 after affording due opportunity of hearing to the petitioner, despite that, if the petitioner is aggrieved by the impugned order, then he may challenge the impugned order by filing appeal under Section 107 of The Central Goods and Services Tax Act, 2017 (henceforth "Act, 2017"....