9911796707
TMI Blog2025 (2) TMI 789X X X X Extracts X X X X X X X X Extracts X X X X ..... d limitation - passed without giving a mandatory hearing - principles of natural justice - HELD THAT:- Considering the fact that the mandatory provisions of Section 75(4) are essentially to be followed and the same has not been followed as is clear from the perusal of the orders impugned. On the said limited ground, the impugned orders 13.12.2023 and the order dated 30.01.2025, are quashed. The wr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that even if the petitioner has not filed any reply to the show cause notice, it was incumbent upon the respondents to have grant a hearing in terms of the mandate of Section 75(4) of the GST Act, which has not been done. 4. It also appears from the record that challenging the said order, the petitioner had preferred a Writ Tax No.302 of 2024, which was dismissed on the ground of alternative re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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