2023 (3) TMI 1261

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..... on file at pages 13 and 14 of compilation dated 15.12.2020 accompanying the typed set the screen shot of the dash board of the user/tax payer on the Goods and Services Tax website setting out the sequence of notices issued between 30.10.2018 and 14.05.2020 to the petitioner. Nowhere, do notice dated 20.09.2019 or Form DRC 01 dated 05.02.2020 figure. There is no defence to this position. In ligh .....

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..... sailed is that no pre-assessment notice/show cause notice was issued prior to passing of the impugned order. 3. A perusal of the impugned order reflects at reference No.2, office notice GSTIN 33AACM9480C1ZM/2017-2018 dated 20.09.2019. The officer also states at paragraph 2 that notice dated 20.09.2019 that contained, inter alia, opportunity of personal hearing, was issued. He goes on to say tha .....

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..... ued between 30.10.2018 and 14.05.2020 to the petitioner. Nowhere, do notice dated 20.09.2019 or Form DRC 01 dated 05.02.2020 figure. There is no defence to this position. 6. In light of the documentary evidence that has been produced which is a print out of the virtual summary of notices issued to the petitioner and this being the admitted position, the impugned order is liable to be set aside .....

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