TMI Blog2023 (7) TMI 1227X X X X Extracts X X X X X X X X Extracts X X X X ..... isions of Section 16(2)(c) of the Central GST Act/Punjab GST Act, 2017 - HELD THAT:- In the present case, after receiving show cause notices dated 03.02.2023 (Annexure P-5 and P-6), the petitioner gave reply on 04.03.2023 (Annexure P-7) and he clicked on the option for personal hearing (at page No. 112 of the paperbook) which was not given to the petitioner. In similar grounds, in M/S NARESH A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral ). 1. The petitioner is seeking quashing/reading down the provisions of Section 16(2)(c) of the Central GST Act/Punjab GST Act, 2017. 2. Learned counsel for the petitioner refers to Section 75(4) of the Punjab GST Act, 2017/Central GST Act, 2017 which provides that an opportunity of hearing has to be granted where request is received in writing from a person chargeable with tax or pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... neral, Punjab accepts notice and she is not able to dispute the provisions of Section 75(4) of the Central GST Act, 2017. 6. Hence, this petition is being disposed of by giving direction to respondents to give an opportunity of hearing to the petitioner on the show cause notices dated 03.02.2023 (Annexures P-5 and P-6) and then pass fresh order in accordance with law. Orders dated 05.06.2023 (A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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