2025 (2) TMI 204

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... -2025
W. P. No. 1977 of 2025 And W. M. P. Nos. 2314, 2317 and 2318 of 2025 - -
GST
Challenge to impugned order passed by the first respondent on the premise that the petitioner had not submitted its reply - the petitioner had submitted its reply in fact - non-application of mind to the material on record - principles of natural justice - HELD THAT:- The respondents would submit that they .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e first respondent dated 16.08.2024 on the premise that the petitioner had not submitted its reply when, in fact, the petitioner had submitted its reply on 18.10.2023 in response to the notice in DRC-01 dated 13.07.2023. It was thus submitted that the impugned order suffers from non-application of mind to the material on record. 2. The petitioner is a civil works contractor. The petitioner is reg .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t Tax Credit. However, the impugned order proceeds on the premise that the petitioner had not filed any objection nor attended the personal hearing which, according to the petitioner, suffers from nonapplication of mind. 3. The learned counsel for the respondents would submit that they would redo the assessment after affording the petitioner a reasonable opportunity of hearing. 4. In view thereo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X