2025 (2) TMI 994

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....ent : FMs. Ritu Sharma, AGP Heard. 2. The Petition questions the order dated 06.04.2022 (page 85) under Section 73(9) of the Maharashtra Goods and Services Tax Act, 2017 read with Rule 142 of the Maharashtra Goods and Services Tax Rules, 2017 imposing a tax liability of Rs.8,20,740/- upon the Petitioner. The only contention is that, no opportunity of hearing as contemplated by Section 75(4) of ....