2024 (7) TMI 750

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....Gupta For the Respondent : C.S.C. ORDER Heard learned counsel for the petitioner and learned Standing Counsel who appears on behalf of the State-opposite parties. This petitioner has been filed with the following main prayer:- "I. issue a writ or direction or pass an order in the nature of Certiorari quashing the impugned ex-parte demand order and show cause notice dated 22.12.2023 and 12.09....

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.... the show cause notice issued by the Department to the petitioner, no date, time or place of hearing was indicated, therefore, there was denial of opportunity of personal hearing and the order impugned is vitiated on this ground alone. We have gone through the instructions sent by the Deputy Commissioner, State GST, and from the same, it is evident that firstly notice was issued under Section 61 ....

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....be given to him to reply to the said show cause notice. Learned counsel for the petitioner having placed reliance upon Judgment rendered in Eveready Industries India Ltd (supra) passed by this Court, by a Bench of which one of us (Mrs. Sangeeta Chandra, J) was a member, is of the considered opinion that in the said case, the petitioner Eveready Industries India Ltd. had submitted detailed reply t....