2024 (11) TMI 449

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..... aring to the petitioner - HELD THAT:- The reply dated 30.10.2023 of the petitioner is on record and the document contains an indication that the petitioner requested for a personal hearing. Even otherwise, the statute mandates that a personal hearing be provided either if requested for or if an order adverse to the taxpayer is proposed to be issued. Since such personal hearing was not provided and .....

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..... e petitioner is a company engaged in the manufacture of herbal veterinary and human healthcare products and is a registered person under applicable GST laws. Pursuant to an audit, it is stated that the petitioner was provided insufficient time to respond to the audit observations and that an audit report came to be issued on 29.09.2023. On the same date, it is stated that a show cause notice dated .....

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..... aring was provided. 4. The reply dated 30.10.2023 of the petitioner is on record and the document contains an indication that the petitioner requested for a personal hearing. Even otherwise, the statute mandates that a personal hearing be provided either if requested for or if an order adverse to the taxpayer is proposed to be issued. Since such personal hearing was not provided and the reply was .....

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