2024 (4) TMI 269

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..... the heading of Additional Notices - HELD THAT:- Perusal of the impugned order shows that the order does not specifically deal with any of the averments in the notice and appears to be an order passed in default on account of the petitioner neither filing a reply nor appearing for personal hearing. In view of the above and in view of the request of the petitioner that an opportunity be given to th .....

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..... Aggarwal, ASC with Ms. Samridhi Vats, Advocate Mr. Jivesh Tiwari, Sr. PC with Ms. Samiksha, Advocate for UOI JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 15.12.2023 whereby a show cause notice dated 23.09.2023 has been disposed of and a demand created against the petitioner under Section 73 of the Central Goods and Service Tax Act, 2017 (hereinafter referred to as the Ac .....

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..... appearing for the respondents. 4. With the consent of the parties, petition is taken up for final disposal. 5. Perusal of the impugned order shows that the order does not specifically deal with any of the averments in the notice and appears to be an order passed in default on account of the petitioner neither filing a reply nor appearing for personal hearing. 6. In view of the above and in view o .....

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