2024 (12) TMI 1283

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....he Petitioner : Mr. Akshay Allagh, Adv. For the Respondents : Mr. Rajeev Aggarwal, ASC with Mr. Shubham Goel, Adv. ORDER 1. The writ petitioner is aggrieved by the final order dated 16 August 2024 passed by the Assistant Commissioner under Section 73 of the Central Goods and Services Tax Act, 2017 Act 2. The aforesaid order was preceded by the issuance of a Show Cause Notice SCN and pu....

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.... as envisaged u/s 75(5) of the Act 2017 was mentioned in the adjournment request. Request of the taxpayer was considered and hearing was fixed on 01.08.2024. Further the taxpayer again requested for adjournment on 30.07.2024 and 01.08.2024 and two days time was sought for personal hearing, however, till date none has appeared in personal hearing to explain the issues mentioned in the Show Cause No....

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....cuous and is ambiguous". This clearly exhibits an abject non-application of mind and the officer repeatedly employing identical phraseology to deal with such matters. 4. Despite caution having been sounded by us of the said language having attained the status of a template and the concerned officer having chosen to replicate an identical pattern while framing orders, in Indian Highways Manageme....