2024 (8) TMI 1252

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..... spondents: Mr. Rajeev Aggarwal, ASC with Ms. Samridhi Vats, Advocate for CBIC JUDGMENT Petitioner impugns eight orders all dated 23.12.2023 passed under Section 73 of the Central Goods and Services Tax Act, 2017 pertaining to the period 2017-18 wherein a demand has been created against the petitioner. 2. Learned counsel for the petitioner submits that the Show Cause Notice was issued to the pet .....

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..... as in some there is a reference of personal hearing given and some orders record that petitioner did not avail the opportunity of personal hearing. Said orders clearly show complete non-application of mind. Accordingly, the same are quashed. 4. Further, the petition is disposed of directing the Proper Officer to comply with order dated 24.11.2023 passed in W.P.(C) No. 15210/2023 and re-adjudicate .....

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