2024 (7) TMI 1384

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....the Petitioner(s) : Mr Mukund Kumar Chouhan For the Respondent(s) : Advance Copy Served To Government Pleader/PP ORAL ORDER PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA 1. By this petition under Article 227 of the Constitution of India, the petitioner has challenged the order dated 03.05.2024 under section 74(9) of the Central Goods and Service Tax Act, 2017 [for short 'the Act']. ....

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.... of hearing to the petitioner, as prayed for. Therefore, in view of the decision of the Hon'ble Apex Court, the petitioner is relegated to avail the alternative efficacious remedy under section 107 of the Act. The Hon'ble Apex Court in the aforesaid case has held as under: "12. In the present case, none of the above exceptions was established. There was, in fact, no violation of the princ....