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2024 (12) TMI 131

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..... Sanjib Sen, Senior Advocate with Mr. Prateek Goyal, Ms. Saloni Jagga, Ms. Anjali Singh, Mr. Pragyan Mishra and Ms. Radha Gupta, Advocates. For the Respondents Through: Mr. Rajeev Aggarwal, ASC with Mr. Shubham Goel and Mr. Mayank Kamra, Advocates. ORDER 1. The instant writ petition has been preferred seeking the following reliefs:- "a. pass an appropriate writ, order or direction to quash an .....

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..... nbsp;records and upon examination, quash the Impugned Notification No. 56/2023-Central Tax dated 28.12.2023; notified by Respondents as being illegal, arbitrary, unreasonable and ultra vires the CGST/UPGST Act and the Constitution of India; e. pass such further and other orders, as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case." 2. The petitioner is aggri .....

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..... mentioned in the Show Cause Notice. In view of the above, the taxpayer has failed to attend the personal hearing despite ample opportunity and after having gone through the reply filed by the taxpayer in r/o each point no explanation could be given in want of personal hearing by the taxpayer till date. The reply filed by the taxpayer is not comprehensible, conceivable, not perspicuous and is am .....

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..... ch is impugned before us. 5. Consequently and since the impugned order is wholly unreasoned, we find ourselves unable to sustain the same. Faced with our aforenoted tentative conclusions, Mr. Aggarwal, learned counsel appearing for the respondent submitted that rather than the matter being retained on the board of this Court, the ends of justice would warrant the impugned order being set aside, s .....

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