2024 (12) TMI 1395

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.... Appearance: For the Petitioner(s) No. 1: Mr Varis V Isani (3858).   For the Respondent(s) No. 1: Mr Raj Tanna, AGP.   For the Respondent(s) No. 1,2: DS Aff. Not Filed (N).   ORAL ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Varis Isani for the petitioner and learned Assistant Government Pleader Mr. Raj Tanna for the respondent. 2. By....

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....under Section 74 of the CGST Act was issued on 21.10.2020. The petitioner filed a detailed reply on 22.11.2021 in compliance of the show cause notice along with the documents and evidence. On 27.12.2021 orders of provisional attachment was passed under Section 83 of the CGST Act and thereafter the impugned order dated 29.12.2021 was passed in Form GST DRC-07. 4. Learned advocate Mr. Varis Ishani ....

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.... upon the decision of the Hon'ble Apex Court in the case of "Whirlpool Corporation Vs. Registrar of Trade Marks, Mumbai and others reported in (1998) 8 SCC 1", wherein it is held that there is no bar to writ jurisdiction if there is violation of principles of natural justice. 6. It was therefore submitted that the matter may be remanded back to the respondent - Adjudicating Authority to provide p....

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....f showing cause, all the evidences upon which they intend to rely in support of their defense. They are further advised to indicate in their written explanation, as to whether they desire to be heard in person before the case is adjudicated. If no mention is made about this in their written explanation, it would be presumed that they do not desire to have personal hearing." 9. The above observat....