2023 (10) TMI 948

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..... t : Ratnesh Lal, C.S.C. ORDER HON'BLE PANKAJ BHATIA, J. 1. The counsel appearing on behalf of the respondent no.1, states that the respondent no.1 has been improperly described. From the records also, the said objection appears to be correct. However, the outcome of the writ petition would not get affected only because of improper description of respondent no.1, as such, after hearing the m .....

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..... .07.2021. 3. It is argued that the appeal has been dismissed as being beyond the prescribed period of limitation, thus, the original order does not get merged with the appellate order. With regard to the order passed under section 74(9) of the GST Act, the main submission of the counsel for the petitioner is that the petitioner was served with a show cause notice and on account of illness, the pe .....

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..... g, the time of personal hearing and venue of personal hearing, the words 'NA' were transcribed. 6. From the order impugned passed under section 74 also, it transpires that no opportunity of hearing was granted to the petitioner. 7. The counsel for the petitioner, in the light of the said documents, argues that in similar circumstances, this court had allowed a petition Writ Tax No.174 of .....

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