2024 (9) TMI 50

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....r : Mr.Joseph Prabakar For the Respondent : Mr.G.Nanmaran Special Government Pleader (T) ORDER The present Writ Petition is filed for the issuance of a Writ of Certiorari, to call for the records in Summary Order in Form GST DRC-07, dated 23.04.2024 in Ref.No.ZD330424177038F passed by the respondent and quash the orders as arbitrary and illegal. 2. The learned counsel for the petitione....

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....lted in the impugned order with the demand on two counts. Further, the impugned order has been passed in violation of principles of natural justice since opportunity of personal hearing contemplated under Section 75(4) of the CGST Act, was not granted to the petitioner and the same is not sustainable in law. Hence, the impugned order is liable to be set aside. 3. By referring the impugned order....

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....he defect is confirmed. Without taking into consideration the detailed reply of the petitioner dated 12.04.2024 and without application of mind, the respondent has passed a non-speaking order, which is clear violation of principles of natural justice and the same is not sustainable in law. Hence, this Court is inclined to set aside the impugned order dated 23.04.2024 in Ref.No.ZD330424177038F pass....