2024 (10) TMI 1321

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....w. Ms. Hetal laghave and Ms. Sneha More. For the Respondents : Mr. J. B. Mishra a/w. Mr. Ashutosh Mishra and Ms. Sangeeta Yadav. PC.:- 1. Heard learned counsel for the parties. 2. This petition challenges the impugned Order-in-Original dated 30 November 2023 made by the Joint Commissioner CGST (Respondent No. 3). 3. Mr. Mishra, learned counsel for the Respondents, submitted that the....

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....that natural justice failed. 6. Mr. Mishra submits that the "relied upon documents" were furnished to the Petitioner. He also points out that in the show cause notice itself, it was clarified that in case the Petitioner desires to inspect the records/relied upon documents in this case or to take their photocopies, the Petitioner may approach the office on the captioned address on any working da....

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....ity of hearing, at least prima facie, cannot be accepted. At least three intimations were sent to the Petitioner's registered address. The Petitioner had not intimated the Respondents about the changed address. In this case, we notice that the show cause notice and the Order-in-Original were served at the Petitioner's registered address, i.e., Shed No. 1, Gat No. 344, Ground Floor, Konde Bandhu, N....

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.... At the request of learned counsel for the Petitioner, however, we direct the Respondents to furnish the Petitioner within two weeks with copies of all the seized documents (as per the Panchanama), whether relied or unrelied. The Petitioner should visit Respondent No. 3's office on 25 October 2024 at 11:00 a.m. to obtain such copies. The Petitioner is to bear the expenses for such copies and not i....