2025 (2) TMI 994

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dent : FMs. Ritu Sharma, AGP Heard. 2. The Petition questions the order dated 06.04.2022 (page 85) under Section 73(9) of the Maharashtra Goods and Services Tax Act, 2017 read with Rule 142 of the Maharashtra Goods and Services Tax Rules, 2017 imposing a tax liability of Rs.8,20,740/- upon the Petitioner. The only contention is that, no opportunity of hearing as contemplated by Section 75(4) of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ose of hearing. In that view of the matter, we hereby quash and set aside the order dated 06.04.2022 and remit the matter back to the Respondents to grant an opportunity of hearing to the Petitioner as contemplated by Section 75(4) of the GST Act, 2017. The Petitioner shall appear before the Respondents on 21.10.2024, who shall thereupon proceed and decide the matter in accordance with law within .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X