9911796707
TMI Blog2025 (2) TMI 994X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 has been granted - HELD THAT:- A perusal of the notices, the screen shot of the portal dated 03.08.2023 as well as the show cause notice all indicate that the matter was never fixed for hearing. The issue has already been considered by this Court in Kloud Data Labs (P.) Ltd. Vs. Deputy Commissioner of State Tax, [2024 (8) TMI 770 - BOMBAY HIGH COURT], in which it has been held, that even if no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (page 85) under Section 73(9) of the Maharashtra Goods and Services Tax Act, 2017 read with Rule 142 of the Maharashtra Goods and Services Tax Rules, 2017 imposing a tax liability of Rs.8,20,740/- upon the Petitioner. The only contention is that, no opportunity of hearing as contemplated by Section 75(4) of the GST Act, 2017 has been granted. 3. A perusal of the notices dated 22.06.2021 (page 72) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .04.2022 and remit the matter back to the Respondents to grant an opportunity of hearing to the Petitioner as contemplated by Section 75(4) of the GST Act, 2017. The Petitioner shall appear before the Respondents on 21.10.2024, who shall thereupon proceed and decide the matter in accordance with law within a period of 30 days from thereafter. 5. The Petition is accordingly allowed in the above te ..... X X X X Extracts X X X X X X X X Extracts X X X X
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