This writ petition has been filed challenging the order passed by the Sales Tax Officer. Petitioner also seeks a direction that matter be remanded to the Original Authority for passing fresh decision by another competent officer. Petitioner states that the impugned order is not only a non-reasoned order but the same has been passed in gross violation of the principles of natural justice as no personal hearing had been afforded to the Petitioner. Notice issued to respondent.
Section 74 of the CGST, Act, 2017 — Demand Notice -—– The petitioner challenged the order dated 27th September 2021 and sought a direction that matter be remanded to the Original Authority for passing fresh decision by another competent officer. The counsel for the Petitioner submitted that the Petitioner has been found guilty of alleged suspicious transactions and has been erroneously penalised under Section 74 of the Act. The impugned order is not only a non-reasoned order but the same has been passed in gross violation of the principles of natural justice as no personal hearing had been afforded to the Petitioner.
Held that:- The Hon’ble High Court issued notice and listed the matter on 09th May, 2022. Further, directed that till further orders, there shall be a stay of operation of the impugned order dated 27th September 2021.
This writ petition has been filed challenging the order passed by the Sales Tax Officer. Petitioner also seeks a direction that matter be remanded to the Original Authority for passing fresh decision by another competent officer. Petitioner states that the impugned order is not only a non-reasoned order but the same has been passed in gross violation of the principles of natural justice as no personal hearing had been afforded to the Petitioner. Notice issued to respondent.
Section 74 of the CGST, Act, 2017 — Demand Notice -—– The petitioner challenged the order dated 27th September 2021 and sought a direction that matter be remanded to the Original Authority for passing fresh decision by another competent officer. The counsel for the Petitioner submitted that the Petitioner has been found guilty of alleged suspicious transactions and has been erroneously penalised under Section 74 of the Act. The impugned order is not only a non-reasoned order but the same has been passed in gross violation of the principles of natural justice as no personal hearing had been afforded to the Petitioner.
Held that:- The Hon’ble High Court issued notice and listed the matter on 09th May, 2022. Further, directed that till further orders, there shall be a stay of operation of the impugned order dated 27th September 2021.