2026 (6) TMI 392

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....nsel for the petitioner Ms. Puja Banga, learned Brief Holder for the State through V.C. JUDGMENT : (per Mr. Manoj Kumar Gupta, C. J.) 1.  The present writ petition has been filed, praying for the following reliefs:- "a. Issue a writ, order or direction in the nature of certiorari quashing the impugned order issued by respondent no.1 under section 73 of the GST Act, 2017 a....

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....o.1 to re-decide the matter after providing an opportunity of personal hearing to the petitioner and considering all the submissions and documents."  2.  The submission of learned counsel for the petitioner is that date of personal hearing was fixed before the last date of submission of the reply to the show cause notice, and, therefore, the procedure adopted was wholly illegal. In su....