9911796707
TMI Blog2024 (7) TMI 750X X X X Extracts X X X X X X X X Extracts X X X X ..... reply was filed by the petitioner and no opportunity of personal hearing was demanded by the petitioner - violation of principles of natural justice - HELD THAT:- It is found that there is no such pleading on record that the petitioner had also filed his reply to the show cause notice issued under Section 73 (1) of SGST Act or even prayed for time to be given to him to reply to the said show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plea regarding denial of opportunity of hearing and violation of principles of natural justice cannot be countenanced. This writ petition is dismissed in view of statutory remedy available under Section 107 of the Central GST Act. - Hon'ble Mrs. Sangeeta Chandra And Hon'ble Shree Prakash Singh JJ. For the Petitioner : Ravindra Gupta For the Respondent : C.S.C. ORDER Heard learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt rendered by this Court in Writ Tax No.114 of 2024, Eveready Industries India Ltd. Vs. State of U.P. and another, delivered on 31.5.2024 where the Court had observed that opportunity of personal hearing is necessary and should be given to the assessee before adverse order is passed against him. It has been submitted that in the show cause notice issued by the Department to the petitioner, no dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herein he says that he had replied to the show cause notice issued under Section 61 on 8.8.2022. We have gone through the pleadings. However, we find there is no such pleading on record that the petitioner had also filed his reply to the show cause notice issued under Section 73 (1) of SGST Act or even prayed for time to be given to him to reply to the said show cause notice. Learned counsel for t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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