2026 (5) TMI 968

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....-<br>GST<br>HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD AND HONOURABLE JUSTICE SMT. SONI SHRIVASTAVA Appearance: For the Petitioner/s: Mr. Maria Nazir, Advocate Mr. Harsh Vardhan, Advocate. For the State: Mr. Vivek Prasad, GP-7 Mr. Pratiyush Kumar, AC to GP-7. ORAL ORDER (PER: HONOURABLE MR. JUSTICE RAJEEV RANJAN PRASAD) Heard learned counsel for the petitioner and learned counse....

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....nd to defreeze account of the petitioner and further not to take any coercive step against the petitioner (iii) For grant of any other relief or reliefs to which the petitioner is found entitled in the facts and circumstances of this case." 3. Learned counsel for the petitioner has challenged the summery of orders issued in FORM GST DRC-07 dated 27.04.2024 (Annexure-P/4), by which the ....

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....at there being no notice of hearing to the petitioner, the mandate of Section 75 (4) of the BGST Act, 2017 had been reached. 6. Learned counsel submits that since the impugned order suffers from violation of principles of natural justice, the same may be set aside and the Assessing Authority may be directed to give an opportunity of hearing to the petitioner and pass a fresh order. Reliance has....