2024 (6) TMI 480

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..... ustice - opportunity of hearing was not provided to the petitioner in accordance with Section 75 (5) of CGST Act - HELD THAT:- From perusal of the record, it is revealed that the case was listed for hearing on 29.08.2023 on that date, time was sought and the matter was posted on 20.09.2023. Thereafter, as no one appeared on 20.09.2023, the matter was adjourned to 27.09.2023. A request letter was r .....

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..... e order dated 29.09.2023, with a limited prayer that opportunity of hearing was not provided to the petitioner in accordance with Section 75 (5) of CGST Act. 2. It is contended by counsel for the petitioner that initially the matter was fixed on 29.08.2023 for personal hearing. On that date, on request of the petitioner, the matter was adjourned to 20.09.2023, thereafter, the matter was adjourned .....

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..... nity of personal hearing to the petitioner. From perusal of the record, it is revealed that the case was listed for hearing on 29.08.2023 on that date, time was sought and the matter was posted on 20.09.2023. Thereafter, as no one appeared on 20.09.2023, the matter was adjourned to 27.09.2023. A request letter was received by the respondent on 26.09.2023, however, since the request letter was rece .....

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