2021 (9) TMI 830

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..... D THAT:- The impugned order only records the conclusion of the adjudicating authority without either discussing the facts or affording reasons for the conclusion reached - Therefore, notwithstanding prior to service of notice as claimed by the revenue authority, the impugned order has been passed in violation of essential principle of natural justice. In such facts, no useful purpose would be s .....

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..... the Assistant Commissioner, Commercial Tax, Sector-II, Bhadohi in exercise of power under Section 74 of the GST Act, 2017 for the tax period 2019- 20. Submission of learned counsel for the petitioner is three fold. First, it has been submitted that the aforesaid adjudication order has been passed without prior service of show cause notice. Second, it has been submitted that in any case, the .....

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..... reason for reaching the conclusion. As to third submission advanced by the learned counsel for the petitioner, it has been submitted that the said issue touches on the merits of the matter which may properly be gone into in adjudication proceeding. Having heard the learned counsel for the parties and having perused the record, we find that the impugned order only records the conclusion of th .....

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