Ram Prasad Ganga Prasad Vs AC(ST)
Date: December 21, 2021
Subject Matter
Personal Hearing not mandatory if the assessee doesn't seek for it in their written reply to the SCN
Summary
I am not convinced with both the grounds of the petitioners for the reasons that before passing the impugned adjudication order, show-cause-notice dated 31st August, 2021 was issued as appears from Annexure P-2 to the writ petition and it appears tha…
In this writ petition, petitioners have challenged the impugned order of adjudication dated 1st November, 2021 passed by the GST Authority concerned as appears at page 47 to the writ petition. Main ground of challenge of the impugned adjudication order by the petitioners is that though the impugned adjudication order is appealable but the same is without jurisdiction and there is violation of prin…