2025 (7) TMI 835

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....ee Mr. Tanoy Chakraborty Mr. Saptak Sanyal ...For the State ORDER 1. Supplementary affidavit filed in Court today is retained with the record. 2. Mr. Agarwal, learned advocate appearing for the petitioner by drawing attention of this Court to the demand raised by the respondents in Form GST DRC - 07 dated 29th April 2024 submits that the said demand has been issued de hors the show cause. Acco....

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....as to whether the petitioner had at all any notice of the order having regard to the order being uploaded on the common portal in the "additional notices and orders" section, I am of the view that the writ petition can be disposed of without entering into any disputed question, on an entirely different ground. I find that the provisions of Section 75(4) of the said Act makes it obligatory for the ....

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....titioner was not afforded with personal hearing, I am of the view that without going into any other issue, it would be prudent to remand the matter back to the proper officer for fresh adjudication on merits. 6. In view thereof, while setting aside the order dated 29th April 2024 for the tax period April 2018 to March 2019 passed under Section 73 of the said Act, along with consequential demand r....