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TMI Blog2023 (9) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... : C.S.C. ORDER Hon'ble Pankaj Bhatia,J. 1. Heard learned counsel for the petitioner and learned counsel for the respondents. 2. Vide a separate order, this Court had directed the respondents to produce the original record. The original record has been produced. The same is perused. 3. Present petition has been filed by the petitioner challenging the order dated 16.11.2021 whereby the dem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 74 of GST Act could be invoked. The said show-cause notice, available in the original records, indicated the date of reply as 29.10.2021, however, no date of personal hearing, time of personal hearing or venue of personal hearing was disclosed in the said show-cause notice. The petitioner did not file a reply to the said show-cause notice, as such, an order came to be passed against the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s beyond the prescribed period of limitation prescribed under Section 107 of the GST Act. 6. Learned counsel for the petitioner places reliance on the judgment of this Court in the case of M/s Mohini Traders v. State of U.P. & Anr.; Writ Tax No.550 of 2023 decided on 03.05.2023 wherein against a similar assessment order, this Court had interfered mainly on the ground that it was incumbent to gran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ightly dismissed. 9. Considering the submissions made at the Bar, from the order of assessment passed in pursuance to show-cause notice issued under Section 74 of GST Act, admittedly, no hearing has been accorded to the petitioner, which is contrary to the mandate of law prescribed under Section 75(4) of GST Act; as an expropriatory action, even otherwise, the principles of natural justice had to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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