2023 (7) TMI 662

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..... NT KUMAR MISHRA For the Petitioner : Mr. Balbir Singh, A.S.G. Mr. Mukesh Kumar Maroria, AOR Mr. Rupender Sinhmar, Adv. Mr. Shlok Chandra, Adv. Mr. Shantnu Sharma, Adv. Mr. Naman Tandon, Adv. For the Respondent : Mr. Rajat Mittal, AOR Mr. Siddharth Sharma, Adv. Mr. Suprateek Neogi, Adv. ORDER Issue notice to the respondents. 2. Shri Rajat Mittal, learned counsel for Caveator accepts notice .....

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..... lies to the show cause notices. 7. Thereafter, the matter was posted for personal hearing of the respondent(s) who were requested to appear for personal hearing before the Commissioner, Central GST Commissionerate, Chandigarh. However, the matter did not progress on several occasions on account of the respondents failure to appear before the said authority. Thereafter, by communication dated 10.1 .....

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..... gs pursuant to the issuance of the show cause notices and the demand made have not been adjudicated upon, whereas the respondent(s) are liable to pay to the Department in terms of the demand made in the show cause notices. He submitted that there were genuine reasons as to why the proceedings could not conclude inasmuch as a matter similar to the matter under consideration was the subject matter o .....

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..... . 8. By way of reply, learned Additional Solicitor General submitted that if some time is granted and an opportunity is given to the respondent(s), the proceedings would be concluded within the time frame to be fixed by this Court and therefore, appropriate orders may be made in this matter. 9. We find that the proceedings which were commenced by virtue of the two show cause notices referred to .....

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..... y which is seized of the matter shall give adequate opportunity to both sides and conclude the proceedings within a period of eight weeks from 10.08.2023. 12. All contentions on both sides are left open, to be taken up before the concerned Authority. 13. The Appeal is allowed and disposed in the aforesaid terms. No costs. 14. Pending application(s) shall stand disposed.
Case laws, Decisions .....

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