9911796707
TMI Blog2024 (9) TMI 1479X X X X Extracts X X X X X X X X Extracts X X X X ..... exporter - Fulfilment of conditions of N/N. 41/2017-Integrated Tax (Rate) on supplies made to merchant exporter or not - benefit of concessional rate of tax - HELD THAT:- As rightly contended by the learned counsel for the petitioner, a perusal of the reply dated 29.2.2024 vide Annexure-L will indicate that the petitioner has specifically sought for an opportunity of personal hearing before the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a writ in the nature of Certiorari or any other appropriate writ or order or direction under Article 226 of the Constitution of India quashing the impugned Order No. ACCT/LGSTO- 038/DRC.07/24-25 dated 29.04.2024 issued by Respondent No. 2 enclosed as Annexure-A confirming the demand of differential IGST and GST Compensation Cess amounting to Rs. 22,36,81,737/- along with interest and penalty on s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmitted a detailed reply on 29.2.2024. It is the grievance of the petitioner that though he requested an opportunity of personal hearing in his reply dated 29.2.2024, respondent no. 2 proceeded to pass the impugned order dated 29.4.2024 without providing sufficient opportunity and reasonable opportunity to the petitioner nor providing an opportunity of personal hearing and as such, the impugned or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndicate that the petitioner has specifically sought for an opportunity of personal hearing before the matter was adjudicated. Despite the specific request made by the petitioner for an opportunity of personal hearing, the respondent has proceeded to pass the impugned order which is not only in violation of principles of natural justice but also contrary to Section 75 (4) of the CGSC Act warranting ..... X X X X Extracts X X X X X X X X Extracts X X X X
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