9911796707
TMI Blog2023 (6) TMI 630X X X X Extracts X X X X X X X X Extracts X X X X ..... he Finance Act, 1994 read with Section 174 of the CGST Act, 2017 - HELD THAT:- I am constrained to observe the conduct of the Commissioner of CGST and CX, Kolkata South Commissionerate, for his lethargic attitude in sitting over the reply to the impugned show-cause-notice and not disposing of the same till date for the reasoned best known to him and allowing the impugned proceeding to become time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his conduct by allowing the impugned proceedings to become time barred as alleged by the petitioner, this writ petition is dismissed. However, dismissal of this writ petition will not be a bar on the part of the Commissioner concerned to dispose of the pending show-cause-notice in accordance with law and by passing a reasoned and speaking order after giving an opportunity of hearing to the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd that the petitioner has filed its reply against the impugned show-cause-notice on 5th February, 2021, which is still pending and has not been finally disposed of. I am constrained to observe the conduct of the Commissioner of CGST and CX, Kolkata South Commissionerate, for his lethargic attitude in sitting over the reply to the impugned show-cause-notice and not disposing of the same till date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the impugned show-cause-notice and allowing the petitioner to take advantage of his conduct by allowing the impugned proceedings to become time barred as alleged by the petitioner, this writ petition being WPA 9183 of 2023 is dismissed. However, dismissal of this writ petition will not be a bar on the part of the Commissioner concerned to dispose of the pending show-cause-notice in accordanc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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