TMI Blog2024 (7) TMI 798X X X X Extracts X X X X X X X X Extracts X X X X ..... personal hearing - HELD THAT:- Considering the fact that Rs. 38 lakhs appears to have been recovered from and out of the petitioner's account, the Court is inclined to set aside the impugned order and remit back the case to the respondent to pass fresh orders on merits and in accordance with law within a period of 60 days from the date of receipt of a copy of this order. The impugned order, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide reply dated 16.01.2023. 3. Thereafter, the petitioner was issued with three reminders for personal hearing on 25.01.2023, 10.02.2023 and 16.03.2023 and personal hearing was also proposed to be held on 01.02.2023 and 20.03.2023. 4. The learned counsel for the petitioner would submit that though three notices were issued, the second notice was issued without mentioning time or date for personal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the petitioner has an alternative remedy before the Appellate Commissioner under Section 107 of the respective GST enactments. 9. Having considered the arguments advanced by the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent and considering the fact that Rs. 38 lakhs appears to have been recovered from and out of the petitioner's account ..... X X X X Extracts X X X X X X X X Extracts X X X X
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