2025 (5) TMI 771

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..... DER HON'BLE PANKAJ BHATIA, J. 1. Heard learned counsel for the petitioner and learned Standing Counsel for the State. 2. Present petition has been filed challenging an order dated 27.02.2023 whereby the appeal filed by the petitioner was dismissed without granting an opportunity of hearing as well as the order dated 20.05.2022 passed under Section 74 of GST Act, which too was dismissed with .....

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..... e date of submission of reply as contained in Annexure No.3. 5. In view thereof, no useful purpose would be served in relegating the petitioner to the remedy of appeal at this stage. Thus, the impugned orders dated 20.05.2022 & 27.02.2023 are quashed. 6. Matter is remanded to the assessing authority to pass fresh order after giving an opportunity of hearing to the petitioner. 7. Present petitio .....

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