2025 (1) TMI 924

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....hatia, J. For the Petitioner : Ravindra Gupta For the Respondent : C.S.C. ORDER HON'BLE PANKAJ BHATIA, J. 1. Heard Shri Pranjal Shukla, learned counsel for the petitioner, learned Standing Counsel and perused the records produced by learned Standing Counsel in terms of the order passed by this Court on 20.12.2024. 2. By means of the present petition, the petitioner has challe....

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.... petitioner. 4. It is stated that after the issuance of show-cause notice, the petitioner moved an application seeking adjournment on the ground that his advocate was unwell and thus, time be granted to file a reply to the show-cause notice. The petitioner also prayed for grant of a personal hearing. 5. From the record, it appears that two notices were sent to the petitioner thereafter on 03....

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....ed Standing Counsel, in the notice issued under Section 74 of GST Act, the date by which the reply was to be submitted was mentioned as 18.03.2023, however, date of personal hearing, time of personal hearing and venue of personal hearing were not indicated and simply the word "NA" was transcribed. Even in the reminder notice sent to the petitioner, in the coloumn of date of personal hearing, time ....