TMI Blog2023 (1) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned orders, apart from suffering from the vice of non-application of mind to the reply of the party, also run in violation of mandatory requirement of Section 75(6) of the CGST Act - Hence, the impugned orders cannot be sustained and are hereby quashed and set aside. The petitioner s representative shall appear before the Joint Commissioner on 22.12.2022, whereafter, opportunity of hearing shall be provided and fresh order shall be passed assigning proper reasons - Petition allowed by way of remand. - D.B. Civil Writ Petition No. 12419/2022 Connected With D.B. Civil Writ Petition No. 12416/2022 - - - Dated:- 15-12-2022 - HON'BLE MR. JUSTICE SANDEEP MEHTA AND HON'BLE MR. JUSTICE KULDEEP MATHUR For Petitioner(s) : Mr. B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... register. He is represented by counsel Dr. Charu Mathur through VC. The officer submitted that the dispatch section of the office remains open on Saturdays and that the notice for personal hearing was as a matter of fact duly dispatched and delivered to the petitioner s representative Shri Satyanarayan Chechani on 18.06.20222, which was a Saturday. It was further pointed out that the intimation to remain present for personal hearing was already recorded in the order-sheet dated 30.05.2022 and thus, no separate notice was even required to be issued. He submitted that there was no malafide intention on his part and the impugned orders were passed ex parte as no-one appeared on behalf of the petitioner to address on the show cause notice. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned order came to be passed ex parte. Learned AAG Shri Shah submitted that as the petitioner s representative failed to appear before the officer on 22.06.2022 in terms of the opportunity fore hearing provided vide note-sheet dated 30.05.2022, there was no requirement for the officer to have waited any further before passing the impugned order. However, Shri Shah and Shri Sunil Bhandari, Advocate, representing the State GST Department are not in a position to dispute the fact that the detailed written submissions filed by the petitioner in response to the show cause notice were not adverted to in the impugned orders. Having considered the submissions advanced at the Bar and after going through the pleadings of the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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