9911796707
TMI Blog2023 (10) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... ent : C.S.C. ORDER HON'BLE PANKAJ BHATIA, J. 1. Amendment application filed today in Court is taken on record. 2. Heard learned counsel for the petitioner and learned Standing Counsel for the State. 3. Present petition has been filed challenging the order dated 20.02.2023 passed in exercise of powers under Section 73 of GST Act as well as the order dated 31.07.2023 whereby the appeal pref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reply was to be submitted was mentioned as 05.12.2022, however, in the columns next to date of personal hearing, time of personal hearing and venue of personal hearing, the word "NA" was transcribed. Subsequently, without granting any hearing as is also clear from the order, an order came to be passed against the petitioner on 20.02.2023. The said order was challenged by the petitioner by filing a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Annxure - 2 passed under Section 73 of GST Act is clearly in violation of principles of natural justice. 7. As against the appellate order, learned counsel for the petitioner argues that the same is also without consideration or application of mind. He places reliance on a judgment of the Supreme Court in the case of Kajal Dutta v. Assistant Commissioner of Sate Tax, Suri Charge & Ors.; M.A.T. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and on perusal of the records, I am of the view that the original order suffers from the vice of not following the mandatory provisions under Section 75(4) of GST Act and thus, is clearly contrary to the mandate cast by virtue of Section 75(4) of GST Act and is also in violation of principles of natural justice, thus, I deem it appropriate to quash both the orders contained in Annexure - 1 & 2 i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
