TMI Blog2021 (9) TMI 669X X X X Extracts X X X X X X X X Extracts X X X X ..... mplete credibility of the system offered by the revenue authorities is necessary to be ensured, without exception. If the authorities are permitted or allowed to act negligently in discharge of such basic requirements, the day is not far when wholly unavoidable litigation would flood this Court. Service of notice or order is necessary to ensure minimum requirements of the rule of natural justice. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Network through his competent authority as respondent no.4, during the course of the day. 2. Heard Sri Shubham Agrawal, learned counsel for the petitioner and Sri A.C. Tripathi, learned Standing Counsel for the State. 3. Upon hearing the parties on the last date, we required the revenue authorities to produce a copy of the order, if any, that may have been passed in the petitioner's case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cument brought on record alongwith the written instructions, another Form GST DRC-07 has been produced (It is appended below the copy of the above described document annexed to the writ petition). That document appears to contain reasons. 6. As to the service of the aforesaid Form GST DRC-07 (appended to the written instructions), the contention of learned counsel for the petitioner is that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o ensure minimum requirements of the rule of natural justice. 9. At present, there is no material to accept the submissions of learned Standing Counsel. Therefore, let a personal affidavit be filed by the assessing authority-respondent no.2 within a period of one week to establish when he uploaded the entire order GST DRC-07 dated 20.07.2021 (as claimed). 10. At present, no direction is requ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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