9911796707
TMI Blog2024 (1) TMI 870X X X X Extracts X X X X X X X X Extracts X X X X ..... rtunity of personal hearing and not allowing such personal hearing despite specific request - Recovery of outstanding dues - HELD THAT:- Having regard to the facts projected by the petitioner and the provisions contained in sub-section [4] of Section 75 of the GST Act, 2017, the Court is of the view that the petitioner has been able to make out a prima facie case for interim relief. It is accordin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted for the tax period July, 2017 March, 2018 to the extent of Rs. 7,73,072/-. The Show Cause Notice was issued by the respondent no. 3. On receipt of the Show Cause Notice dated 28.09.2023, the petitioner had initially submitted an application on 28.10.2023, seeking extension of time to submit his reply to the Show Cause Notice, by uploading it in the portal. Thereafter, the petitioner submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use Notice dated 09.12.2023. He has further submitted that in the detail reply dated 09.12.2023 to the Show Cause Notice dated 28.09.2023, the petitioner had specifically asked for personal hearing in terms of sub-section [4] of Section 75 of the GST Act, 2017. But before passing the impugned Order dated 10.12.2023 after submission of the detail reply on 09.12.2023, the petitioner was not afforded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 in response to the Show Cause Notice dated 28.09.2023 after making a prayer for extension of time to submit a detail reply on 28.10.2023. In the reply dated 09.12.2023, the petitioner had specifically asked for an opportunity of personal hearing. As per sub-section [4] of Section 75 of the GST Act, 2017, an opportunity of hearing is to be granted where a request is received in writing from the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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