2024 (8) TMI 581

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....ate holding brief Sri Pranjal Shukla, learned counsel for the petitioner and learned Standing Counsel for the State-respondents. 2. By means of instant writ petition, the petitioner has assailed the order dated 24.09.2019 passed by Assistant Commissioner, Sector- 8, State Goods & Service Tax, Bareilly as well as the impugned order dated 07.07.2022 passed by the Additional Commissioner, Grade-2 (A....

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....the SGST Act, as no reason has been assigned therein for rejection and only refers the ITC claim rejected, against which an appeal was preferred, which has also been dismissed without considering the material available on record. 4. He further submits that since the petitioner was neither given any opportunity of hearing nor to lead his case as no date was fixed for personal hearing in the notice....

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....ection 73 of the SGST Act, and the impugned order has been passed by the assessing authority i.e. respondent no.3 without assigning any reason. Further, in the appeal, new facts were brought to which the petitioner was never put to notice, learned Standing Counsel could not dispute the said fact that for the first time, the new facts have been mentioned in the impugned order to which the petitione....