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2024 (1) TMI 923

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..... d and that the replies of the petitioner were not taken into consideration - HELD THAT:- The revised notice was issued on 01.09.2023 pursuant to the petitioner's reply to the earlier notice. By reply dated 15.09.2023, the petitioner requested for a personal hearing. On examining the impugned order, it is evident that the reference therein is to personal hearing opportunities provided in April .....

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..... tural justice. The petitioner states that it was involved in the business of trading of wastes and scraps of ferrous products. The petitioner asserts that this business was discontinued and its GST registration was cancelled. Consequently, it is stated that the petitioner was not aware of the notice issued on 28.03.2023 and the reminder notices issued in April and May 2023. Eventually, after being .....

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..... itional Government Pleader, accepts notice for the sole respondent. She points out that personal hearing opportunities were offered in April and May 2023. 3. The revised notice was issued on 01.09.2023 pursuant to the petitioner's reply to the earlier notice. By reply dated 15.09.2023, the petitioner requested for a personal hearing. On examining the impugned order, it is evident that the refe .....

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