2024 (10) TMI 1390

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..... hearing granted to the petitioner prior to passing of an order under Section 73 of the State Goods Service Tax Act - violation of principles of natural justice - HELD THAT:- Prima facie, from the said communication as well as the from the impugned order, it is evident that no hearing was accorded to the petitioner prior to passing of an order under Section 73 of the State Goods Service Tax Act, wh .....

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..... 024 whereby the appeal preferred by the petitioner was dismissed as being beyond limitation. 3. Confining his argument, the counsel for the petitioner argues that no date of hearing was fixed nor any hearing granted to the petitioner prior to passing of an order under Section 73 of the State Goods Service Tax Act. 4. Learned Standing counsel based upon the documents states that a communication sen .....

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