9911796707
TMI Blog2022 (10) TMI 501X X X X Extracts X X X X X X X X Extracts X X X X ..... the very same period shall not be proceeded with any further. There will be a direction to the first and fourth respondents to issue show cause notice to the appellants within a period of six weeks from the date of receipt of the server copy of this judgment and order and afford a reasonable opportunity to the appellants to submits their reply along with documents - Application allowed. - HON BLE MR. JUSTICE T. S. SIVAGNANAM AND HON BLE MR. JUSTICE SUPRATIM BHATTACHARYA Appearance:- Mr. Ankit Kanodia, Ms. Megha Agarwal, Mr. Jitesh Sah .. for the appellants. Mr. K. K. Maiti . for the respondent no.1. JUDGMENT (Judgment of the Court was delivered by T.S. SIVAGNANAM, J.) 1. This intra-Court appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... K. K. Maiti, learned standing counsel for the respondents. 4. As could be seen from the records placed before this Court, we find that three wings of the same department are proceeding against the appellants for the very same period, i.e. financial years 2017- 2018, 2018-2019 and 2019-2020. The first of the department which had taken action was the Audit Commissionerate, which had issued notice under Section 65 of the CGST Act, 2017 dated 9th November, 2021. It is submitted that the appellants had furnished the details as called for in the said notice and also responded to the intimation dated 5th January, 2022 / 6th January, 2022for conducting GST audit. 5. The learned Advocate for the appellants submitted that four issues were point ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication stand allowed and the order passed by the learned Single Bench is set aside and there will be a direction to the first and fourth respondents to issue show cause notice to the appellants within a period of six weeks from the date of receipt of the server copy of this judgment and order and afford a reasonable opportunity to the appellants to submits their reply along with documents. Thereafter, an opportunity of personal hearing be granted to the authorised representative of the appellants either in physical or in virtual mode. Subsequently, a speaking order be passed on merits and in accordance with law within a period of three weeks from the date on which the personal hearing is concluded. 9. The second and third respondents ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
