2025 (6) TMI 2031

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....ons)<br>Dated:- 20-6-2025<br>Civil Writ Jurisdiction Case No. 12858 of 2024 - -<br>GST<br>HONOURABLE MR. JUSTICE P. B. BAJANTHRI And HONOURABLE MR. JUSTICE S. B. PD. SINGH For the Petitioners : Mr. Samir Kumar, Adv. For the Respondents : Mr. Vivek Prasad (GP 7) Ms. Supragya (AC to GP 7) Ms. Roona (AC to GP 7) Mr. Sanjay Kumar (AC to GP 7) Mrs. Manisha Singh (AC to GP 7) ORDER ( Per : H....

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....ate writ quashing/ setting aside the Summary of demand issued in form DRC 07-order dated 18.01.2024 (Reference No.ZD100124015529X) (Annexure-P/3) passed by Respondent No. 3 for the year APR-2020-Mar-2021 whereby and whereunder the order has been passed under Section 73(9) of the CGST Act, 2017, imposing the demand worth Rs. 98,28,364/-for recovery of tax; (iii) For issuance of a writ, ord....

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....of the case. 2. Learned counsel for the petitioner submitted that impugned action of the respondent insofar as passing the order, it is without hearing him. It is submitted that notices were issued through email. Petitioner&#39;s email is not connected with the GST registration, therefore, he has no occasion to have the benefit of receipt of notice. 3. Per contra, learned counsel for the res....