2025 (4) TMI 1583
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....r ( T ) ORDER This Writ Petition has been filed by the petitioner seeking to call for the records of the respondent in the impugned order in GST No.33AAAPU7928F1ZL/2017-18 dated 05.02.2025 and quash the same and consequently, direct the respondent to reconsider the matter afresh. 2. Learned counsel for the petitioner would submit that the respondent had issued show cause notice under Section ....
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....ed in Pre-GST period along with all the documents as called for in the show cause notice dated 14.08.2023 and also sought for personal hearing. 3. He would further submit that the respondent without considering the reply filed by the petitioner and without providing personal hearing opportunity has passed the assessment order on the every same day as the reply filed by the petitioner. Thereafter,....
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....ials available on record. 6. Considering the submissions made by the learned counsel for the petitioner as well as the learned Additional Government Pleader appearing for the respondent, it is evident that though the reply has been filed by the petitioner, without taking into consideration of the reply filed by the petitioner and without providing an opportunity of personal hearing, the assessmen....