2026 (6) TMI 1092

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....er the remand by this Court vide common order dated 25.07.2024 in Writ Petition Nos.18654 and 18766 of 2024, a fresh show cause notice was issued leading to passing of the order dated 11.03.2026 under Section 74 of the Goods and Services Tax Act, 2017 (for short 'the Act'). The text of the order passed in those Writ Petitions is extracted hereunder as it has some bearing on the outcome of the present Writ Petition. : "3. Learned counsel for the parties fairly admitted that a right of personal hearing as envisaged under Section 75(4) of the Goods and Services Tax Act, 2017 has not been provided to the petitioner before passing Assessment Order and therefore, it is agreed that the Assessment Order may be set aside and the Assessing O....

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.... not duly considered. Learned counsel for the petitioner further pointed out that in the other connected Writ Petition No.18654 of 2024 which relates to the Financial Year 2023-24, similar action has been taken by issuance of a fresh show cause notice and an adjudication order passed thereupon confirming the demand on grounds which were not taken in the show cause notice. It is submitted that vide order dated 11.06.2026 in W.P.No.17540 of 2026, this Court has set aside the fresh assessment order in W.P.No.18654 of 2024 while granting liberty to the Proper Officer to pass order afresh on the first show cause notice. Similar order may be passed in the present writ petition. 7. Learned counsel for the respondents on the other hand submits t....