9911796707
TMI Blog2024 (5) TMI 967X X X X Extracts X X X X X X X X Extracts X X X X ..... D THAT:- The records of the department were examined and that the documents with regard to the service of notice to the Petitioner could not be located. It is also not disputed that the impugned orders came be to be passed without an opportunity being granted to the Petitioner to submit documents and being heard. Let such notice be served to the Petitioner within a period of ten days from today. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... set aside impugned ex-parte order dated 14.09.2019 (Exhibit A1 ); b) that this Hon'ble Court be pleased to issue a Writ of Mandamus or a writ in the nature of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner's case and after going into the validity and legality of the provisions direct the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e records of the petitioner and going into the validity and legality of the provisions, in the alternative, direct the respondent No. 2 to sanction provisional refund @ 90% of the disputed amount in terms of section 54 (6) of the Central Goods and Services Tax Act, 2017 read with Central Goods and Services Rules, 2017 thereof; e) that this Hon'ble Court be pleased to issue a Writ of Mandamus o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hus the impugned order on such account itself is bad in law. 3. Ms. Date, learned Counsel for the Revenue states that she has taken instructions. The records of the department were examined and that the documents with regard to the service of notice to the Petitioner could not be located. It is also not disputed that the impugned orders came be to be passed without an opportunity being granted to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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