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2022 (4) TMI 203

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..... justice - HELD THAT:- It is the contention of the petitioner that the issue raised vis- -vis the subject assessment years [AYs] i.e., AYs 2013-2014, 2014-2015 and 2015-2016, is no different from that which arises from the demand-cum-show cause notice dated 23.04.2014, issued for the period spanning between 2008-2009 and 2012-2013. According to the petitioner, the adjudication carried out qua t .....

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..... O R D E R [Physical Hearing/Hybrid Hearing (as per request)] 1. This writ petition is directed against the order-in-original dated 02.02.2021, passed by the Commissioner of Central Goods Services Tax (CGST), Audit-II, Delhi. 2. The grievance of the petitioner is that the said order has been passed by the respondent, in contravention to the revised guidelines, issued by the Centr .....

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..... al Shyam, Advocate, whom the respondent could not have recognised, unless vakalatnama had been placed on record by the petitioner. 3. Clearly, qua the query raised by us as to whether the respondent had the email-id of the petitioner i.e., the assessee, Mr. Kumar has not been able to give us any clear answer. 3.1. It is our sense that if the email-id of the petitioner was available with the .....

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