2024 (11) TMI 1524

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...., 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 whereby the appeal was dismissed as being bey....

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.... 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 remanded. 8. Following the aforesaid judgement coupled wi....