2024 (10) TMI 958

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....tional Government Pleader [T] ORDER This writ petition is filed challenging the impugned ex-parte order No.GSTIN33/AAJCM2594H2ZA/2022-23 dated 15.02.2024 passed by the respondent herein and to quash the same. 2. The learned counsel appearing for the petitioner would submit that they purchased certain goods from a registered supplier, namely, Haresh Enterprises who supplied the goods and p....

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.... passed the impugned exprte Order invoking section 74 of the GST Act without affording any opportunity of personal hearing or considerering the mandate of Section 73 or 74 of the GST Act which is in gross violation to the principles of natural justice and hence he would urge this Court to set aside the impugned order. 3. Per contra, learned Additional Government Pleader appearing for the respon....

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....ent Pleader for the respondent. 5. According to the respondent as could be seen from the Show cause notice dated 08.08.2023 issued under Rule 142(1)(a) of the Act, that the dealer of the petitioner with whom, they purchased the goods, namely, Tvl.Haresh Enterprise, was doing bill trading without actual supply of goods and their registration was suspended with effect from 26.05.2023 by the conce....

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....her reminder notice on 05.02.2024. 6. It is pertinent to note that the petitioner has not availed the opportunity of personal hearing nor submitted the explanation clarifying the discrepancies pointed out in the show cause notice. While so, the learned counsel for the petitioner misrepresented to this Court that no opportunity of personal hearing was provided to the petitioner. Further, without....