M/S MADAN SINGH KATHAYAT CONTRACTOR Vs. COMMISSIONER, STATE GOODS AND SERVICES TAX COMMISSONERATE, DEHRADUN

JUDGEMENT

(1.) Heard Shri Tarun Pande, learned counsel for the petitioner and Ms. Pooja Banga, learned counsel for the respondents-State.

(2.) The petitioner has assailed the order dtd. 27/8/2024 passed by respondent no.2 under Sec. 73 (9) of the C.G.S.T Act/UKGST Act, demanding tax of Rs.9,58,343.12, along with penalty of Rs.95,834.3, total sum of Rs.10,54,177.42.

(3.) The case of the petitioner is that a Show Cause Notice was issued to the petitioner on 21/5/2024, whereby time was granted to the petitioner to submit his reply by 21/6/2024. By the same notice, date of personal hearing was fixed for 5/6/2024, i.e., before the date fixed for submission of reply.