2025 (2) TMI 787

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself. 3. When the matter was taken up for hearing, the learned counsel for the petitioner would submit that though he had sought for larger relief in this petition, he had restricted his relief to the extent of challenging the impugned order only on the aspect of "security wages". In this regard, he referred the Audit Note No.8 of the impugned order, wherein the "security wages" has been shown as Rs. 2,90,28,232/-, for which, the respondent had demanded tax liabilities of a sum of Rs. 26,12,541/- as CGST and Rs. 26,12,541/- as SGST. 4. Further, he would submit that prior to the passing of impugned order, the aforesaid issue, viz., "S....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pposed to have provided an opportunity of personal hearing to present their case. However, without providing any such opportunity, the impugned order has been passed by the respondent. Hence, he requests this Court to remand this matter back to the respondents for re-consideration only on the aspect of "Security Wages". 8. Heard the learned counsel for the petitioner and the learned Government Advocate appearing for the respondent and also perused the materials available on record. 9. In the case on hand, though the entire impugned order has been challenged, the learned counsel for the petitioner has restricted his relief only with regard to the "security wages" and requested this Court to grant liberty to the petitioner to file an ap....