2024 (1) TMI 1108

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... easonable opportunity not provided to petitioner - Exemption from payment of GST - services provided in relation to hotel accommodation if the tariff is below Rs. 1,000/- - petitioner is an intermediary - HELD THAT:- The non-consideration of the reply to the show cause notice certainly prejudices the petitioner and denies the petitioner a reasonable opportunity to establish its position. On that .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d in July 2023 is impugned. The challenge is on the common ground that the respondent did not take into consideration, the reply issued in June 2023 to the show cause notice in Form DRC-01. 2. Mr.V.Prashanth Kiran, learned Government Advocate, accepted notice on behalf of respondent when the matter was listed for admission. After obtaining instructions, he submits that the reply of the petiti .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X