9911796707
TMI Blog2024 (10) TMI 1040X X X X Extracts X X X X X X X X Extracts X X X X ..... portunity of hearing not provided - violation of principles of natural justice - HELD THAT:- Considering the mandate of Section 75(4) of the GST Act as well as the following the judgment in PARTY TIME HOSPITALITY PROP. SMT. PUNITA GUPTA LKO. [ 2023 (9) TMI 48 - ALLAHABAD HIGH COURT ], which is squarely covered to the facts of the present case, the impugned orders dated 21.02.2022 (Annexure-2) and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2024 whereby the appeal preferred by the petitioner was dismissed as being beyond limitation. 3 . The contention of the Counsel for the petitioner is that the order under Section 73 of GST Act, as is clear from the order itself, was passed without affording opportunity of hearing as is required by virtue of mandate of Section 75 (4) of the GST Act. He further argues that the said issue is squarely ..... X X X X Extracts X X X X X X X X Extracts X X X X
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