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TMI Blog2025 (2) TMI 1007X X X X Extracts X X X X X X X X Extracts X X X X ..... G. Aniesh For the Respondent : Mr. T.N.C. Kaushik, Additional Government Pleader ORDER This writ petition has been filed challenging the impugned order dated 23.04.2024 passed by the 1st respondent. 2. Mr. T.N.C. Kaushik, learned Additional Government Pleader, takes notice on behalf of the respondent. By consent of the parties, the main writ petition is taken up for disposal at the admission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have provided sufficient opportunity to the petitioner. Hence, he requests this Court to set aside the said impugned order. 5. On the other hand, the learned Additional Government Pleader appearing for the respondents would submit that the reply filed by the petitioner was not an effective reply but a mere uploading of Form GSTR-9 and GSTR-9C. However, he would fairly admit that no opportunity of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be passed by the 1st respondent. 9. As far as the opportunity of personal hearing is concerned, no such opportunity was provided to the petitioner subsequent the filing of reply. As per the provisions of Section 75(4) of the GST Act, if the 1st respondent is intend to pass any adverse order, it is mandatory for them to provide sufficient opportunity to the petitioner subsequent to the filing of r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e setting aside of the impugned orders will take effect from the date of payment of the said amount. (ii) The petitioner is granted liberty to file their reply/objection along with the required documents, if any, within a period of three weeks from the date of receipt of copy of this order. (iii) On filing of such reply/objection by the petitioner, the 1st respondent shall consider the same an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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