9911796707
TMI Blog2024 (4) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... uments were submitted by the taxpayer which ex-facie shows that Proper Officer has not applied his mind to the reply submitted by the Petitioner. The impugned order records the reply furnished by the Petitioner as not satisfactory nor duly supported by adequate documents. Proper Officer is directed to intimate to the Petitioner details/documents, as maybe required to be furnished by the Petitioner. Pursuant to the intimation being given, Petitioner shall furnish the requisite explanation and documents. Thereafter, the Proper Officer shall re-adjudicate the show cause notice after giving an opportunity of personal hearing and shall pass a fresh speaking order in accordance with law within the period prescribed under Section 75(3) of the Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the taxpayer. It merely states And whereas, for the sake of natural justice, another opportunity to submit reply and opportunity for Personal Hearing, as per provision of Section 75(4) CGST Act, was also provided to the taxpayer by issuing REMINDER through the GST portal. However, the taxpayer did not appear for personal hearing on the given date and time. Since, no satisfactory reply / no substantial documents submitted by the taxpayer despite sufficient and repeated opportunities as well as not appeared for personal hearing, which indicate that the taxpayer has nothing to say in the matter. In view of aforesaid circumstances, the undersigned is left with no other option except to create demand, in accordance with the provisions of CGST I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er is directed to intimate to the Petitioner details/documents, as maybe required to be furnished by the Petitioner. Pursuant to the intimation being given, Petitioner shall furnish the requisite explanation and documents. Thereafter, the Proper Officer shall re-adjudicate the show cause notice after giving an opportunity of personal hearing and shall pass a fresh speaking order in accordance with law within the period prescribed under Section 75(3) of the Act. 9. It is clarified that this Court has neither considered nor commented upon the merits of the contentions of either party. All rights and contentions of parties are reserved. 10. The challenge to Notification No. 9 of 2023 with regard to the initial extension of time is left open. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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