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TMI Blog2024 (4) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... ner has submitted his reply dated 17.05.2023 to the show cause notice in which the date was mentioned as 18.05.2023 and the petitioner was not aware of the order passed by the adjudication authority on 02.08.2023 and a DRC-07 notice on 03.08.2023. The petitioner was under the bona fide belief that the 1st respondent is satisfied with the reply dated 17.05.2023 and the proceedings are kept in abeyance. Only after the receipt of oral communication with regard to the recovery by the department the petitioner came to know about the proceedings of the 1st respondent. Thus , this Court is of the considered view that the delay of 2 months and 21 days is condoned on condition that the petitioner shall pay 15% of the disputed tax on or before 25.03. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notice on 18.04.2023 under Section 74 of the Act. For which the petitioner filed a reply on 17.05.2023 by Form GSTR-06. In the show cause notice itself, the date of the personal hearing was mentioned as 18.05.2023. Without considering any submission, the adjudication authority passed order on 02.08.2023 and a DRC-07 notice on 03.08.2023. However, the petitioner has not noticed the impugned order and the petitioner was under the bona fide belief that the 1st respondent is satisfied with the reply dated 17.05.2023 vide Form GST DRC- 06 to SCN and therefore the matter is in abeyance. 3. Learned counsel for the petitioner submitted that it came to the shock of the petitioner through oral communication with regard to recovery by the Depar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is a herculean tax and the same is next to impossible. Aggrieved by the same, the petitioner has approached this Court by way of filing this writ petition. 5. Learned Government Advocate (Tax) appearing for respondents 1 and 2 submitted that in this case the demand notice was issued by the Assistant Commissioner (Sales Tax), Loan square Assessment Circle vide reference No.ZD330823017173Q dated 03.08.2023. Aggrieved against the order for Demand Notice against a taxable person filed an appeal before this forum online on 06.02.2024, whereby hard copy was submitted to this office on 19.02.2024. As the hard copy was submitted after 7 days, the date of issue of the provisional acknowledgement was taken into account for the calculation of the tim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The petitioner was under the bona fide belief that the 1st respondent is satisfied with the reply dated 17.05.2023 and the proceedings are kept in abeyance. Only after the receipt of oral communication with regard to the recovery by the department the petitioner came to know about the proceedings of the 1st respondent. 9. In view of the above factual matrix of the case, this Court is of the considered view that the delay of 2 months and 21 days is condoned on condition that the petitioner shall pay 15% of the disputed tax on or before 25.03.2024 and on payment of the same, the petitioner may prefer the appeal before the 1st respondent / The Deputy Commissioner (ST), GST Appeal, Chennai, within a period of two weeks thereof. 10. In the resu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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