9911796707
TMI Blog2024 (3) TMI 1313X X X X Extracts X X X X X X X X Extracts X X X X ..... ommon portal - violation of principles of natural justice - HELD THAT:- The petitioner was unable to access the Show Cause Notices or reply to the said Show Cause Notices. The impugned orders dated 04.12.2023 which have been passed solely because petitioner had not file a reply cannot be sustained. The matter is liable to be remitted to the Proper Officer for re-adjudication. Accordingly, the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 18,04,132.00 and Rs. 1,43,59,445.00 respectively including penalty has been raised against the petitioner. The order has been passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act). 2. As per Petitioner he had closed all business activities during Covid-19 pandemic. However, Petitioner was issued a Show Cause Notice dated 25.08.2020, whereby ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shows that the Department has given separate headings under declaration of output tax, excess claim Input Tax Credit [ ITC ], under declaration of ineligible ITC and ITC claim from cancelled dealers, return defaulters and tax non-payers. 5. Thereafter two impugned orders dated 04.12.2023, in reference to Show Cause Notice dated 20.09.2023 and 29.09.2023 were issued whereby after recording the narr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted to the Proper Officer for re-adjudication. Accordingly, the impugned orders dated 04.12.2023 are set aside. The matter is remitted to the Proper Officer for re-adjudication. 8. Petitioner shall file reply to the Show Cause Notice within two weeks. Thereafter, the Proper Officer shall re-adjudicate the show cause notice after giving an opportunity of personal hearing and shall pass a fresh s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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