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PINKY MARBLES vs. DIRECTOR GENERAL OF GOODS AND SERVICE TAX INTELLIGENCE & OTHERS
(Rajasthan High Court)

Hon'ble Judges:

PANKAJ BHANDARI
SHUBHA MEHTA
Pet. Counsel
Vedant Agarwal
Mayank Taparia
Res. Counsel
Bharat Vyas
Niti Jain Bhandari

Petitioner / Applicant

PINKY MARBLES

Respondent DIRECTOR GENERAL OF GOODS AND SERVICE TAX INTELLIGENCE & OTHERS
Court Rajasthan High Court
State

Rajasthan

Date May 10, 2024
Order No.

D. B. Civil Writ Petition No. 4297/2024

Citation

2024(5) TAXREPLY 9863

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ORDER

ORDER 1. Petitioner has preferred this writ petition against the order dated 29.09.2023, with a limited prayer that opportunity of hearing was not provided to the petitioner in accordance with Section 75 (5) of CGST Act. 2. It is contended by counsel for the petitioner that initially the matter was fixed on 29.08.2023 for personal hearing. On that date, on request of the petitioner, the matter was adjourned to 20.09.2023, thereafter, the matter was adjourned for personal hearing on 27.09.2023. Prior to that date, petitioner had sent a request for adjourning the case to November, 2023 vide letter dated 20.09.2023 which was received by the respondent on 26.09.2023. It is also contended that instead of giving third adjournment, respondent had passed the impugned order on 29.09.2023 under Section 75 (5) of CGST Act. 3. Learned counsel for the respondent has contended that third opportunity was given to the petitioner and he did not appear on 27.09.2023, hence, the order was ....

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