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TMI Blog2024 (3) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... mpliance of that show cause notice may have only led to closure of opportunity to submit written reply. However by virtue of the express provision of Section 75 of the Act, even in that situation the petitioner did not lose its right to participate in the oral hearing and establish at that stage itself that the adverse conclusions proposed to be drawn against the petitioner, may be dropped. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oceedings - matter is remitted to the respondent No. 3 to pass a fresh order. In that regard the petitioner may file its final reply to the show cause notice within two weeks from today - petition allowed by way of remand. - Hon'ble Saumitra Dayal Singh, And Hon'ble Manjive Shukla, JJ. For the Petitioner : Aloke Kumar. For the Respondent : C.S.C. ORDER 1. Having hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e for personal hearing, the abbreviation NA i.e. Not Applicable were recorded. 3. In view of the above position admitted on the record, the only conclusion possible to be drawn is that the petitioner was never afforded any opportunity of personal hearing. 4. Thus, upon service of notice the petitioner had been called to file its reply only. Non compliance of that show cause notice may have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the returns as noticed by the adjudicating authority would have been clarified if opportunity of personal hearing had been granted. 7. In that regard, it has also been stated that the petitioner's business operations are lying closed since 2020. Therefore, for reasons of disruption of business operation, petitioner committed a mistake in not responding the notice, within time. 8. In v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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