2025 (4) TMI 487

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....85, 2706, 2723, 2725 and 2701 of 2025 - -<br>GST<br>THE HONOURABLE MR.JUSTICE VIVEK KUMAR SINGH For the Appellant : Mr. Bharat Raichandani (in all petitions) For the Respondent : Mr. J. K. Jayaseelan Government Advocate for R2 to R4 (in all petitions) COMMON ORDER The petitioner has preferred these writ petitions challenging the impugned order in Form GST DRC-07 dated 23.08.2024 along ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....owever, without considering this request, the third respondent passed the order in Form GST DRC-07 dated 23.07.2024, confirming the demand proposed in the show-cause notice under Section 74 of the CGST Act. 3. The main grievance of the petitioner is that the respondent conducted an inspection for the financial year 2019-2020, involving a very similar set of facts and issues. For this, the petit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ing, impugned order was passed on the premise that no reply was filed. 5. Heard the learned counsel for the parties and perused the materials available on record. 6. On perusal of records, it is seen that the respondent issued a show-cause notice dated 14.06.2024, calling upon the petitioner&#39;s reply and fixing date of personal hearing on 16.08.2024. The said show cause notice was issued ....