2025 (11) TMI 62

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....r appropriate writ, order or direction in the nature thereof, quashing the impugned order dated 08.05.2025 along with DRC-07 dated 08.05.2025 bearing reference no. ZD0505250005133Z (Annexure-1) and also quashing of show cause notice dated 15.01.2025 along with Form DRC-01 dated 04.02.2025 bearing reference no. ZI050225002301B (Annexure-2) issued by the respondent no. 1 and also quash the notice for intimation of amount recoverable issued vide from DRC-01D dated 08.05.2025, issued on 04.08.2025 (Annexure-3). (ii) Pass an appropriate writ, order or direction staying the operation, implementation, and execution of the recovery proceedings initiated under Section 79 of the CGST/UPGST Act pursuant to the notice for intimation of amount ....

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....dure that is required to be adopted by the Assessing Authority, while completing the process of assessment. One such pre- requisite is that the Assessing Authority is required to afford an opportunity of personal hearing, where it is requested by the Assessee in writing, or where any adverse decision is contemplated against such person, meaning thereby that the Assessing Authority is required to comply with the mandate of sub-section (4) of Section 75 in either of the two circumstances, i.e. where a request for personal hearing is made and specifically sought for in writing, or where an adverse decision is contemplated against such person. 3. In the instant case, the Assessing Officer has drawn conclusions adverse to the interest o....

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....tatute requires to do a certain thing in a certain way, the thing must be done in that way or not at all. Other methods of performance are necessarily forbidden." 83. In Sharif-ud-Din v. Abdul Gani Lone, (1980) 1 SCC 403, the Supreme Court held as follows: "9... In order to find out the true character of the legislation, the court has to ascertain the object which the provision of law in question has to subserve and its design and the context in which it is enacted. If the object of a law is to be defeated by non-compliance with it, it has to be regarded as mandatory... Whenever a statute prescribes that a particular act is to be done in a particular manner and also lays down that failure to comply with the said requiremen....