9911796707
TMI Blog2024 (4) TMI 523X X X X Extracts X X X X X X X X Extracts X X X X ..... Petitioner: Mr. Rajesh Jain, Mr. Viraj Tiwari, Mr. Rishabh Jain, Mr. Ramashish and Ms. Tanya Saraswat, Advocates For the Respondents: Mr. Shoumendu Mukherji, Senior Panel Counsel with Ms. Megha Sharma and Ms. Akanksha Gupta, Advocates JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 30.12.2023, whereby the impugned Show Cause Notice dated 23.09.2023, proposing a dema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipulated period nor appeared for Personal Hearing before Proper Officer on the given date and time, Further, another opportunity to submit reply and for the sake of natural justice opportunity for Personal Hearing, as per provision of Section 75(4) DGST Act, was also accorded to the taxpayer by issuing "REMINDER" through the GST portal. ***** Now, since no reply / explanation has been received fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... record of the husband of the petitioner which shows that he was admitted in the hospital on 04.11.2023 and thereafter expired on 20.12.2023 after a prolonged illness. 8. We are of the view that the petitioner was prevented from filing a response to the Show Cause Notice on account of serious illness of her husband. Accordingly, petitioner is liable to be granted an opportunity to respond to the S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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