TaxTMI 
TaxTMI 
2025 (5) TMI 295
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....pondents Through: Mr. Aakarsh Srivastava, Senior Standing Counsel (Mob. 9871094948). ORDER PER 1. This hearing has been done through hybrid mode. 2. The present writ petition has been filed by the Petitioner under Articles 226 and 227 of the Constitution of India challenging, inter alia, the impugned order dated 05th February, 2025 passed by the Additional Commissioner, Central Goods and Serv....
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....legations, tax demand to the tune of Rs. 2.8 crores and penalty of equivalent amount has been imposed upon the Petitioner. 4. It is submitted by Mr. Ruchir Bhatia, ld. Counsel appearing for the Petitioner that the Petitioner Company had sent a detailed reply which has not been considered by the Adjudicating Authority. In addition, the personal hearing notices were also either dispatched after the....
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....matter was being considered by the Adjudicating Authority in the CGST West to whom the proper reply has not been sent by the Petitioner. 7. In so far as the delivery of personal hearing notice is concerned, a perusal of the hearing notices and the dispatch dates, would show that the same was dispatched after the hearing was held by the Adjudicatory Authority, CGST West. The Petitioner's replies w....