2025 (2) TMI 789

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....t Kumar Srivastava, Ishank Srivastava, Rakesh Srivastava, Shashank Srivastava For the Respondent : C.S.C. ORDER HON'BLE PANKAJ BHATIA, J. 1. Heard learned Counsel for the petitioner as well as learned Standing Counsel. 2. The present petition has been filed challenging the order dated 13.12.2023 passed under Section 73 of the GST Act as well as the as the order dated 30.01.2025,....

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....petitioner is that the order under Section 73 of the GST Act has been passed without giving a mandatory hearing as prescribed under Section 75(4) of the GST Act and this issue was not considered while deciding Writ Tax No.302 of 2024. 6. Considering the fact that the mandatory provisions of Section 75(4) are essentially to be followed and the same has not been followed as is clear from the peru....