Arvind Singla vs. Union Of INDIA And Others

` 158 I Arvind Singla Union of Indi CORAM: H H Present: M M ASHWANI K 1. A the writ petiti dated 16.11.2 passed in viol hearing was n 2. L personal hear impugned, an due opportuni 3. hearing shall assessee. Sect “ ( r IN THE HIGH COURT OF PUN AT CHANDIG CWP-2 Date of a Vs. a and others HON’BLE THE ACTING CHI HON’BLE MR. JUSTICE ROH Mr. Mukul Singla, Advocate for Mr. Saurabh Kapoor, Addl. AG, *** KUMAR MISHRA, A.C.J. (Or At the outset, learned counsel fo ion raises various issues, he conf 021 (Annexure P/2) primarily on lation of principles of natural ju not afforded to the petitioner befo Learned counsel for the revenu ring was not afforded to the p nd that fresh orders would be p ity of hearing to the petitioner. Section 75(4) of the GST Act, 2 be granted where any adverse d tion 75(4) of the Act, reads as un “Section 75(4) in The Goods and (4)An opportunity of hearing sh received in writing from the pers NJAB AND HARYANA GARH 21196-2026 (O&M) f Decision: 15.07.2026 …Petitioner …Respondents IEF JUSTICE HIT KAPOOR the petitioner. Punjab. ral) or the petitioner submits that, tho fines the challenge only to the o n the ground that the same has b ustice, as an opportunity of pers ore passing the order impugned. ue fairly admits that opportunity petitioner before passing the o passed in the matter, after afford 017, provides that an opportunit decision is contemplated agains nder:- d Services Tax Act, 2017: hall be granted where a reques rson chargeable with tax or pena ough