TaxTMI 
TaxTMI 
2026 (9) TMI 800
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..... with Mr. Saurabh Malpani, Adv. For the Respondent Nos.1 to 3: Mr. S.B. Bissa, AGP. ORDER 1. The challenge is to the order dated 5th January, 2026 and the order of rectification of even date. 2. So far as the first order is concerned, it is passed under Section 74A(5) of the Central Goods and Services Tax Act, 2017 (In short, the Act of 2017). 3. The argument is that while p....
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.... learned Assistant Government Pleader for the respondents submits that opportunity of hearing was given. To which, the petitioner's counsel submits that the hearing was given on 16th October, 2025 and it was pertaining to some different matter, which includes mismatch of input debt tax credit. According to him, the opportunity of hearing is to be given once notice is issued in the matter so as to ....
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....est payable under Section 50 within 60 days of issuance of show cause notice and on doing so, no penalty shall be payable and proceedings in respect of the said notice shall be deemed to be concluded. 8. In the present case, there is no dispute that the notice demanding tax, interest and penalty was issued on 11th November, 2026, period of 60 days will conclude on 10th January, 2026. The order,....
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....here the order is passed in breach of principles of natural justice or is passed in breach of the provisions of law or where there is an apparent error, the petitioner may approach the High Court under Article 226 of the Constitution of India. 12. In the present case, it is evident that opportunity of hearing was not given and secondly, that, the impugned order is passed in breach of the provis....