2023 (7) TMI 1227

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..... ish Bansal, Advocate and Ms. Aakriti, Advocate for the petitioner ORDER Ritu Bahri, J. ( Oral ). 1. The petitioner is seeking quashing/reading down the provisions of Section 16(2)(c) of the Central GST Act/Punjab GST Act, 2017. 2. Learned counsel for the petitioner refers to Section 75(4) of the Punjab GST Act, 2017/Central GST Act, 2017 which provides that an opportunity of hearing has to b .....

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..... of motion. 5. On the asking of the Court, Ms. Anu Pal, Senior Deputy Advocate General, Punjab accepts notice and she is not able to dispute the provisions of Section 75(4) of the Central GST Act, 2017. 6. Hence, this petition is being disposed of by giving direction to respondents to give an opportunity of hearing to the petitioner on the show cause notices dated 03.02.2023 (Annexures P-5 and P- .....

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