2024 (8) TMI 635

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..... w that the petitioner may be given partial relief by quashing the impugned order and remitting the case back to the respondent to pass fresh orders subject to the petitioner depositing Rs. 1,00,000/- from its Electronic Cash Register. Needless to state, the aforesaid amount shall be deposited without prejudice to the rights of the petitioner in De-Novo proceedings. The impugned order, which stands .....

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..... etitioner was issued with three personal hearing notices dated 09.10.2023, 15.11.2023 and 15.12.2023 calling upon the petitioner for appearing for personal hearings. However, the petitioner has failed to appear. 4. The learned counsel for the petitioner submits that the petitioner is a small time operator and was unaware of posting of these notices in the GST common web portal and hence, the petit .....

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..... 8) 3 SCC 70 and submitted that this Writ Petition is liable to be dismissed. 7. Having considered the learned counsel for the petitioner and the learned Government Advocate for the respondent, this Court is of the view that the petitioner may be given partial relief by quashing the impugned order and remitting the case back to the respondent to pass fresh orders subject to the petitioner depositin .....

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