2026 (9) TMI 279

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.... P.C. : 1. Heard the learned Counsel for the parties. 2. The order for determination of dues to be paid under section 73 of the Maharashtra Goods and Services Tax Act, 2017(for short "MGST Act, 2017) (Rule 142 of the Maharashtra Goods & Services Tax Rules, 2017) which is at page 62 of the paper book, is under challenge in this Petition. 3. The learned Counsel for the Respondent Nos. 1 a....

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....k. 5. Perusal of the impugned order indicates that except referring to the filing of the reply and the stand taken by the Petitioner and the documents relied upon by the Petitioner, there is no consideration of any of the contentions advanced by the Petitioners. Moreover, from the impugned order, it is seen that the same has been passed without hearing the Petitioner. In our opinion, the Petiti....