2025 (12) TMI 1060

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....INOD KUMAR DWIVEDI Appearance: For the Petitioner: Shri Gagan Tiwari - Advocate. For the respondent/State: Shri Bhuwan Gautam - Government Advocate. ORDER PER: JUSTICE VIJAY KUMAR SHUKLA The petitioner has challenged the order dated 02.07.2025 passed by the Joint Commissioner of State Tax, Ratlam Division, Indore under Section 73 of the Central Goods and Services Tax Act, 2017 (f....

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....ot made, respondents are under obligation to afford opportunity of personal hearing to the assessee. In support of his submission he has placed reliance on the judgment passed by the Co-ordinate Bench in the case of Technosys Security System (P.) Ltd. Vs. Commissioner, Commercial Taxes [2023] 157 Taxmann.com 145 (M.P.). In order to appreciate the aforesaid provision, it is apposite to refer to the....