9911796707
TMI Blog2024 (8) TMI 581X X X X Extracts X X X X X X X X Extracts X X X X ..... n has been assigned for initiating the proceedings under Section 73 of the SGST Act, and the impugned order has been passed by the assessing authority i.e. respondent no.3 without assigning any reason. Further, in the appeal, new facts were brought to which the petitioner was never put to notice, learned Standing Counsel could not dispute the said fact that for the first time, the new facts have b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll as the impugned order dated 07.07.2022 passed by the Additional Commissioner, Grade-2 (Appeal) 1st, State Goods Service Tax, Bareilly. 3. Learned counsel for the petitioner submits that the petitioner, being a registered dealer, in normal course of business, purchased the goods from authorized dealer through tax invoice and paid the due tax thereof. The goods were transported to M/s Awadh Trans ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of hearing nor to lead his case as no date was fixed for personal hearing in the notice nor any reason in the notice or in the order has been assigned for rejecting the claim of the petitioner. Further, the appeal has also been rejected on the facts, which was brought for the first time in the appeal and therefore, the material, which has been used against the petitioner for the first time in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time, the new facts have been mentioned in the impugned order to which the petitioner has not been given any opportunity to rebut the same. 8. In view of the categorical statements made by the learned Standing Counsel as well as material available on record, impugned orders cannot sustain in the eyes of law and the same are hereby quashed. 9. Accordingly, the writ petition is allowed . The matter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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