2023 (9) TMI 1050

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..... ples of natural justice - respondent without serving physical notice / order the impugned order is passed which is against the Section 169(1)(b) of the Act - HELD THAT:- This Court is of the considered opinion that the impugned order is passed without serving notice as per section 169(1)(b) and without taking into account that the petitioner is having three business verticals. Therefore, this Cou .....

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..... s having three business verticals of the same PAN, but the respondents have passed order without considering the annual returns in GSTR-9 and Auditor s statement filed in GSTR-9C for the said three business verticals. Therefore, the petitioner claims that if an opportunity is granted, he would explain the same to the authorities. Since the same is not granted, the petitioner is before this Court. .....

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