2024 (7) TMI 799

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..... t order u/s 74 (9) of the HPGST/CGST Act, 2017 - HELD THAT:- In view of the submissions of learned Advocate General, the impugned order dt. 20.06.2023 is set aside; the same is directed to be treated as a Show Cause Notice issued to the petitioner; the petitioner is granted four weeks time to reply to the same; on the receipt of the reply of the petitioner, a personal hearing be offered by the 2nd .....

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..... of the HPGST/CGST Act, 2017. 2) Though the said order states on page 1 that it is in fact summary of a Show Cause Notice , on page 4 thereof, in para-D, there is a table indicating the tax liability, which appears to have been already determined by the second respondent, and there is also a direction in the said para to the petitioner to pay the said tax liability. No doubt, this is followed by a .....

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..... s a reasoned order in accordance with law and communicate it to the petitioner. 5) Accordingly, in view of the submissions of learned Advocate General, the impugned order dt. 20.06.2023 is set aside; the same is directed to be treated as a Show Cause Notice issued to the petitioner; the petitioner is granted four weeks time to reply to the same; on the receipt of the reply of the petitioner, a per .....

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