2025 (12) TMI 313

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....Appearance: For the Petitioner(s) No. 1: Uchit N Sheth (7336).   For the Respondent(s) No. 1: Notice Served. For the Respondent(s) No. 2: Shashvata U Shukla (8069). ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. Heard learned advocate Mr. Uchit Sheth for the petitioner and learned advocate Mr. Shashvata U Shukla for the respondents. 2. Rule returnable forthw....

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.... of Section 75(5) of the CGST Act the appropriate officer i.e. the respondent authority was required to grant at least three adjournments to put his defence. However, no date was fixed after the petitioner had sought adjournment as he appeared on 31.10.2023 and requested for grant of more 10 days time to file his defence. Thus, it is urged that the present impugned order may be quashed and set asi....

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.... the matter, only on the ground of non-granting of opportunity of personal hearing to the petitioner, we deem it appropriate to quash the impugned order 08.12.2023, passed by the respondent no. 2. The respondent no. 2 shall avail the opportunity of personal hearing to the petitioner to file his defence. It is further directed that no adjournment shall be sought for by the petitioner and none of th....