2026 (9) TMI 168

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....rgate,. For the respondent-State: Smt. Jyoti Chavan, Addl. G.P. a/w Mr. Amar Mishra, AGP. P.C. : 1. Heard Mr. Shroff, learned Senior Advocate for the petitioner and learned Additional Government Pleader for the respondent-State. 2. Our attention is invited by the learned Senior Advocate to the show cause notice which is at page 154 of the paper-book. The show cause notice dated 29/09/2....

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....t of the notice in form DRC 01 shall be deemed to be concluded." 3. The learned Senior Advocate pointed out that the petitioner filed a representation and formally requested for a personal hearing on the specified date. Our attention is also invited to Form GST DRC-06 wherein in column 8, as against the option for personal hearing, the petitioner had asked for a personal hearing. There is nothi....

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....ersonal hearing, would not amount to compliance with the principles of natural justice. The petitioner specifically requested for a personal hearing and even the respondents had indicated that they would inform the petitioner the date and time when the petitioner would be heard personally. Having failed to do so, the impugned order calls for interference. 5. In such view of the matter, the writ....