2024 (10) TMI 1435 - HC - GST

Exemption from sales tax - prayer that an opportunity be granted to petitioner to file a reply - HELD THAT - Perusal of the impugn orders shows that orders have been passed solely on the ground that reply has not been submitted by petitioner. Accordingly, an opportunity needs to be granted to the petitioner to file a reply to the Show Cause Notice. The impugn orders are set aside. Matter is remitted to the proper officer for re-adjudication of the Show Cause Notice - Petition allowed by way of remand.

Summary

The petitioner challenged two orders disposing of Show Cause Notices due to failure to reply. The Court set aside the orders, granting the petitioner two weeks to respond and requiring a fresh decision after a personal hearing. The matter is remitted for re-adjudication. Petition disposed of accordingly.