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2022 (2) TMI 193 - HC - GSTWhether there are any reasoned Orders passed by the Respondent-State, of which such Summary of Orders were issued by Respondent No.2 on 12 December 2019, Exhibit ‘D’ to the Petition? - HELD THAT:- The impugned Orders dated 12 December 2019 and 31 December 2019, being Exhibits ‘D’ and ‘E’, respectively, are accordingly quashed and set aside. The Respondents are permitted to issue a show-cause notice under Section 73 of CGST Act and MGST Act to the Petitioner. The Respondents shall grant an opportunity of being heard to the Petitioner and to file a reply to the show-cause notice. Petition allowed.
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