TMI Blog2022 (4) TMI 1362X X X X Extracts X X X X X X X X Extracts X X X X ..... BLE MS. JUSTICE POONAM A. BAMBA Petitioner Through: Mr. Saurabh Kirpal, Senior Advocate with Mr. Nilotpal Shyam, Ms. Shivali and Mr. Saif Ali, Advocates. Respondent Through: Mr. Satish Kumar, Sr. Standing Counsel. O R D E R [Physical court hearing/ hybrid hearing (as per request)] 1. Mr. Satish Kumar, who appears on behalf of the respondent, has returned with instructions. 1.1. Mr. Kumar says that since opportunity for personal hearing was given to the petitioner on an earlier occasion, no fresh opportunity can be granted. 2. To a specific query, as to whether grant of personal hearing to the Authorized Representative of the petitioner had to be given as per the revised guidelines issued by the Central Boar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee, via video-conferencing mechanism. As averred in the writ petition, no such option was given to the petitioner. 2.2. The grievance of the petitioner is that the impugned order has been passed ex parte, without any opportunity of hearing being given to the petitioner. 2.3. Mr Satish Kumar, who appears on behalf of the respondent, on the other hand, says that opportunity was given in the past, and notice was also issued to the petitioner for the hearing fixed on 09.12.2020. It is Mr Kumar s submission that the e-mail appended on page 239 of the case file has been sent by, one, Mr Nilotpal Shyam, Advocate, whom the respondent could not have recognised, unless vakalatnama had been placed on record by the petitioner. 3. Cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the matter, despite a mandatory requirement to that effect, we are inclined to set aside the order-in-original dated 02.02.2021 passed by the Commissioner of Central Goods and Services (CGST), Audit-II, Delhi. 8. The petitioner s Authorized Representative will appear before the aforementioned officer on 09.05.2022, at 11 am. 8.1. The aforementioned officer will grant hearing to the Authorized Representative of the petitioner. 9. In case the date and time indicated hereinabove is not convenient to the aforementioned officer, he shall, via e-mail id: ravih@cbmsigns.com , communicate a fresh date and the time on which the Authorized Representative of the petitioner is required to appear before him. 9.1. The officer will also have ..... X X X X Extracts X X X X X X X X Extracts X X X X
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