Held - Admittedly, insofar personal hearing is concerned, notice was not served upon the petitioner. Even if we accept the contention of learned co.....

Held - The initial show cause-cum-demand notice which was issued on October 1, 2020 ought to have been replied within the time specified in the sai.....

Held - The personal hearing has, admittedly, not been fixed by date or time and this is a gross flaw in this order, which this Court is tired of po.....

Held - .Section 75(4) of the GST Act 2017 makes it clear that in cases, where an adverse decision is taken by the Assessing Officer against the ass.....

Held - Admittedly, no personal hearing was afforded to the petitioner in the impugned assessment proceedings as seen from the impugned assessment o.....

Held - Having heard learned counsel for the parties and after going through the documents available on record and the averments made in the respect.....