2024 (12) TMI 450

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....BLE THE CHIEF JUSTICE K. VINOD CHANDRAN AND HONOURABLE MR. JUSTICE NANI TAGIA Appearance : For the Petitioner/s : Mr. Sachin Kumar, Advocate Mr. Abhishek Kumar Pandey, Advocate For the Respondent/s : Mr. Vikash Kumar, SC-11 ORAL JUDGMENT (PER: HONOURABLE THE CHIEF JUSTICE) The petitioner, an assessee under the Bihar Goods and Services Tax Act, 2017 (for short 'BGST Act'), is aggr....

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....rder in which is seen at Annexure-P/6. The Appellate Authority also rejected the appeal of the petitioner. 4. Learned Counsel for the petitioner Shri Sachin Kumar argued before us that there was absolutely no details of the inspection either in the show-cause notice or the final order passed; neither was the Inquiry Report supplied to the petitioner, is the contention. 5. Learned Counsel for....

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....tioner had been diligent in challenging the cancellation order. We find that there is absolutely no details with respect to the inspection in the Show Cause Notice or the order of cancellation nor the Inspection Report supplied to the petitioner. We are also unable to place any reliance on the Inspection Report dated 06.07.2023, produced along with Annexure R/3 series. It does not show any witness....

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.... absolutely no reliance on the Panchnama dated 22.09.2023. We also notice that the Panchnama has not been signed by the officer and there were no details with respect to the Panchas who have merely signed on the document, one with a date. 10. We are unable to sustain the orders passed. The Government had also by Circular No. 3 of 2023 permitted a window of relief insofar as permitting all cance....