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TMI Blog2024 (6) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... reply - Challenge to order passed u/s 73 of the Goods and Services Tax Act, 2017 - HELD THAT:- It is observed from the communication regarding attachment to determination of tax (Annexure-1 to the writ petition) that the concerned officer has not put the petitioner to notice that unless a prayer is made for personal hearing, no personal hearing would be permitted. Therefore, non-granting an opport ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring to the petitioner. Petition disposed off by way of remand. X X X X Extracts X X X X X X X X Extracts X X X X ..... er dated 01.04.2024, has produced a copy of instruction received from the Assessing Officer and it is submitted that although on 20.12.2023, reply was submitted by the petitioner, but no prayer for personal hearing was made and therefore, the matter was decided by the Assessing Officer. Accordingly, he has opposed the prayer made in the writ petition for interference with the order impugned herein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices Tax Act, 2017 along with attachment to DRC 07, dated 30.12.2023, passed by the Deputy Commissioner of State Tax, Barpeta Road-1, Guwahati Zone-B (respondent no. 3). Accordingly, the said order is set aside and the matter is remanded back for a fresh decision by the same authority by fixing a date for giving personal hearing to the petitioner. The date fixed for hearing shall be communicated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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