TMI Blog2025 (4) TMI 1519X X X X Extracts X X X X X X X X Extracts X X X X ..... indra Singh,Rohit Singh Raghuvanshi For the Respondent : C.S.C. ORDER HON'BLE PANKAJ BHATIA,J. 1. Heard the counsel for the petitioner, learned Standing Counsel and Sri Anup Singh who appears for the opposite party no.3. 2. The present petition has been filed challenging the orders dated 30.08.2024 passed under section 73 of the GST Act as well as the order dated 22.02.2025 whereby the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .
7. In view thereof, both the orders dated 30.08.2024 and 22.02.2025 are quashed. The matter is remanded to the assessing authority to pass a fresh order in accordance with law after giving an opportunity of hearing. It is clarified that the petitioner would also be entitled to take such defenses as may be available under law.
8. The writ petition stands allowed. X X X X Extracts X X X X X X X X Extracts X X X X
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