2026 (7) TMI 1747

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....e State : Mr. Jagriti Mishra and Ms. Mrinmayee Das For the Respondent nos. 4 & 6 : Mr. Dilip Kumar Agarwal Mr. Bishwa Raj Agarwal ORDER Mr. Dilip Kumar Agarwal and Mr. Bishwa Raj Agarwal, learned advocates appear for Central Goods and Service Tax Authorities. Let their appointment be regularised. A show cause notice in Form GST DRC-01 dated December 27, 2023, under Section 73 of the We....

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..... This Court is of the view that when a proceeding has been initiated by issuance of Form GST DRC-01, the petitioner was entitled to a further opportunity of hearing. A perusal of the notice dated December 27, 2023, clearly indicates that the authority marked 'not applicable' in the columns for the date, time, and venue of the personal hearing. This suggests that the authority was no....

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....violation the order passed by the proper officer cannot be sustained. Under the circumstances, the impugned order dated 25.03.2021 passed by the proper officer for the period April 2018 to March 2019 cannot be sustained and deserves to be quashed and the matter deserves to be remanded to the concerned Authority to pass an order afresh in accordance with law after affording reasonable opportunity o....