TMI Blog2024 (11) TMI 278X X X X Extracts X X X X X X X X Extracts X X X X ..... g which is mandatory in terms of Section 75(4) of GST Act - violation of principles of natural justice - HELD THAT:- Considering that there is no material by the respondents to suggest that any hearing was fixed or the petitioner was afforded an opportunity of hearing and finding the same to be prima-facie in violation of principles of natural justice as well as under Section 75(4) of GST Act whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 of GST Act as well as order dated 05.07.2024 whereby the appeal preferred by the petitioner was dismissed as not being maintainable. 4. The neat contention of counsel for the petitioner is that after the issuance of notice under Section 73 of GST Act, no date was fixed for hearing which is mandatory in terms of Section 75(4) of GST Act. He further relies upon the two judgments of this Court in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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