2024 (10) TMI 1591

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..... f the Central Goods and Services Tax Act 2017 - opportunity of hearing provided or not - violation of principles of natural justice - HELD THAT:- The documents on record evince that principles of natural justice were adhered to not only by providing an opportunity to the petitioner to contest the tax demand, but by also providing a personal hearing to the petitioner. The petitioner responded both .....

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..... 7 (the CGST Act) read with press release dated 04.05.2018. 2. Pursuant to audits carried out by the respondents and observations made pursuant thereto, an audit report was issued. Thereafter, an intimation dated 08.09.2023 was issued and such intimation was replied to by the petitioner on 22.09.2023. This was followed by show cause notice dated 27.09.2023, which was replied to by the petitioner on .....

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..... tant Commissioner, State Tax, Ballygunge Charg Others, judgment dated 02.08.2023 in MAT 1218 of 2023. 4. Mr. Ramesh Kutty, learned senior standing counsel, accepts notice for the respondents. 5. The documents on record evince that principles of natural justice were adhered to not only by providing an opportunity to the petitioner to contest the tax demand, but by also providing a personal hearing .....

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