2024 (10) TMI 1040

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....he Petitioner : Amit Kumar Singh For the Respondent : C.S.C. ORDER HON'BLE PANKAJ BHATIA, J. 1. Heard learned Counsel for the petitioner and learned Standing Counsel. 2. The present petition has been filed challenging the order dated 21.01.2022 whereby an order was passed against the petitioner in purported exercise of power under Section 73 of GST Act as well as the order dated....

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....ition that no opportunity of hearing was granted; even the impugned order is silent with regard to the grant of opportunity of hearing. 5. Considering the mandate of Section 75(4) of the GST Act as well as the following the judgment of Writ-Tax No.176 of 2023, which is squarely covered to the facts of the present case, the impugned orders dated 21.02.2022 (Annexure-2) and 14.03.2024 (Annexure-1....