2025 (6) TMI 1502

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....5<br>Civil Writ Jurisdiction Case No. 1079 of 2025 - -<br>GST<br>HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD And HONOURABLE MR. JUSTICE ASHOK KUMAR PANDEY For the Petitioner : Mr. Aditya Prakash, Advocate Mr. Rudra Pratap Singh, Advocate Mr. Akshansh Ankit, Advocate For the State : Mr. Vikash Kumar, SC-11 For the UoI : Mr. Anshuman Singh, Senior SC ORDER ( Per : HONOURABLE MR. JUSTICE RA....

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.... amounting to Rs.4,35,684.00 under the CGST and Rs.4,35,684.00 under the BGST Act the CGST/BGST Act-2017 for the period April, 2018 to March, 2019 in Form GST DRC-07 without providing sufficient opportunity in violation of principles of natural justice as the order was not served on the petitioner be quashed as the order was not served on the petitioner and the Order is time barred in view of the ....

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....t the outset, learned counsel for the petitioner submits that this case would be covered by the views expressed by the Hon'ble Division Bench of this Court vide judgment dated 09.01.2025 passed in Civil Writ Jurisdiction Case No. 18648 of 2024. 4. The submission is that the assessment order impugned in the present writ application has been passed without granting a personal hearing as envisaged u....

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....ter was adjourned to enable Mr. Vikash Kumar, learned Standing Counsel-11 to go through the judgment of the Hon'ble Division Bench and take a plea in this case. 7. Today, Mr. Vikash Kumar, learned Standing Counsel-11 submits that it seems to be identically situated, therefore, this Court may pass a similar order. 8. Taking note of the aforementioned submissions, without going into the merit of t....