2024 (11) TMI 1524

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.... the Appellant : Sanjai Kumar Singh, Rani Yadav For the Respondent : C.S.C. ORDER 1. Heard learned counsel for the petitioner and learned Standing Counsel for the respondents. 2. Supplementary affidavit is taken on record. 3. The petition has been filed by the petitioner challenging the order dated 13.12.2023 passed under Section 73 of the G.S.T. Act as well as order dated 4.9.2024 ....

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....order, which is mandatory in terms of Section 75(4) of the G.S.T. Act. 7. Learned Standing Counsel based upon instructions, states that the opportunity of hearing was not granted to the petitioner prior to passing of the order dated 13.12.2023. Thus, on the limited issue that no hearing was granted to the petitioner prior to passing of the order dated 13.12.2023, the matter deserves to be reman....