9911796707
TMI Blog2022 (11) TMI 834X X X X Extracts X X X X X X X X Extracts X X X X ..... ARJUNA RAO Sri Karan Talwar, Learned Counsel Appearing For the Petitioner, Sri Y.N. Vivekananda, Learned Government Pleader for Commercial Tax ORDER: (PER HON'BLE SRI JUSTICE U. DURGA PRASAD RAO) 1. In this writ petition, the petitioner seeks a Writ of Mandamus declaring the Notification No.4/2018-Central Tax (Rate) dated 25.01.2018 as ultra vires to Section 148 of the CGST Act/ APGST Act and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Learned counsel for the petitioner would submit, as against the show cause notice dated 31.12.2021, the petitioner submitted its reply dated 04.03.2022 wherein the petitioner has specifically prayed the 1st respondent to afford a personal hearing in view of involvement of voluminous record as well as the factual and legal aspects to be submitted physically. However, no such opportunity was af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owever, except this, in the impugned order, it is not specifically mentioned as to what date was fixed for personal hearing after filing reply by the petitioner and what happened on the date i.e., whether the petitioner and his counsel were present or not. Be that as it may, in the additional affidavit, at paragraph 4, it was mentioned that no opportunity for personal hearing was granted to the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n to give the notice to the petitioner, fixing a date for personal hearing and afford an opportunity to the petitioner to submit its argument and consider the submissions and pass appropriate order, in accordance with governing law and rules, expeditiously. 8. The writ petition is disposed of accordingly. No costs. 9. Miscellaneous petition, if any, pending in this writ petition shall stand clos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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