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RAYMOND LIFESTYLE LIMITED vs. UNION OF INDIA & OTHERS
(Patna High Court)

Hon'ble Judges:

K. VINOD CHANDRAN
PARTHA SARTHY

Pet. Counsel

D.v.pathy

Res. Counsel

K.n.singh

Anshuman Singh

Petitioner / Applicant	RAYMOND LIFESTYLE LIMITED
Respondent	UNION OF INDIA & OTHERS
Court	Patna High Court
State	Bihar
Date	Dec 18, 2024
Order No.	Civil Writ Jurisdiction Case No. 11543 of 2024
Citation	2024(12) TAXREPLY 12181
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ORDER
JUDGMENT ( Per : HONOURABLE THE CHIEF JUSTICE ) The contentions raised in the present writ petition on limitation are answered in C.W.J.C. No. 4180 of 2024 and analogous cases, M/s Barhonia Engicon Private Limited v. The Union of India and Ors. vide judgment dated 27.11.2024, against the petitioner. 2. It is submitted on behalf of the petitioner that the assessment order impugned has been passed without granting a personal hearing under Section 75(4) of the GST enactments, in which circumstance, the impugned order and the order in Form GST DRC-07 dated 30.04.2024 (Annexure-P3 series), are set aside on violation of the statutory mandate for notice of personal hearing and the matter is remitted to the Assessing Officer directing the assessee to appear before the Assessing Officer on 15.01.2025. If he appears on the date notified, or on a date once adjourned, the Assessing Officer shall after hearing the assessee pass orders within three months from the date of this judgmen....