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2024 (11) TMI 278

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..... va For the Respondent : C.S.C. ORDER PANKAJ BHATIA, J. 1. Supplementary affidavit filed today in Court is taken on record. 2. Heard learned counsel for the petitioner and Shri Sanjay Sarin, learned counsel for the respondent. 3. Present petition has been filed challenging the order dated 23.12.2023 passed by respondent no.2 in exercise of powers under Section 73 of GST Act as well as order da .....

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..... ame to be prima-facie in violation of principles of natural justice as well as under Section 75(4) of GST Act which is mandatory, the order dated 23.12.2023 is quashed. 6. As the main order dated 23.12.2023 has been quashed, the order dated 05.07.2024 is also set aside. 7. The matter is remanded to respondent no.2 to pass a fresh order in accordance with law after giving an opportunity of hearin .....

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