2024 (12) TMI 131

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....A For the Petitioner Through: Mr. Sanjib Sen, Senior Advocate with Mr. Prateek Goyal, Ms. Saloni Jagga, Ms. Anjali Singh, Mr. Pragyan Mishra and Ms. Radha Gupta, Advocates. For the Respondents Through: Mr. Rajeev Aggarwal, ASC with Mr. Shubham Goel and Mr. Mayank Kamra, Advocates. ORDER 1. The instant writ petition has been preferred seeking the following reliefs:- "a. pass an....

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....iorari or any other appropriate writ, order or direction to call for  records and upon examination, quash the Impugned Notification No. 56/2023-Central Tax dated 28.12.2023; notified by Respondents as being illegal, arbitrary, unreasonable and ultra vires the CGST/UPGST Act and the Constitution of India; e. pass such further and other orders, as this Hon'ble Court may deem fit and pr....

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....fixed for 02.08.2024, however, till date none has appeared in personal hearing to explain the issues mentioned in the Show Cause Notice. In view of the above, the taxpayer has failed to attend the personal hearing despite ample opportunity and after having gone through the reply filed by the taxpayer in r/o each point no explanation could be given in want of personal hearing by the taxpay....

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....he said language appears to have attained the status of a template and is being uniformly used while passing orders like the one which is impugned before us. 5. Consequently and since the impugned order is wholly unreasoned, we find ourselves unable to sustain the same. Faced with our aforenoted tentative conclusions, Mr. Aggarwal, learned counsel appearing for the respondent submitted that rat....