NAINITAL, India, May 11 -- Uttarakhand High Court issued the following judgment/order on April 9:
1. Heard learned counsel for the parties.
2. The order in original dated 25.07.2024 passed u/s 74 of the CGST/UKGST Act is under challenge essentially on the ground that the order has been passed without fixing any date for personal hearing although specific request for the same was made by the petitioner.
3. In the counter affidavit filed on behalf of the Revenue, the said fact has been disputed on basis of the option exercised by the petitioner in respect of personal hearing while submitting response to the show cause notice.
4. Learned counsel for the petitioner submits that there is a default setting in the system, and on account of ...