9911796707
TMI Blog2024 (4) TMI 777X X X X Extracts X X X X X X X X Extracts X X X X ..... 2023. The operative portion of the assessment order reads as under: "In view of the above, it was intimated to the taxpayer to pay the tax amount of CGST Rs. 1,38,762/- and SGST Rs. 1,38,762/-vide DRC 01A on 09.03.2023. The taxpayer replied on 11.03.2023 stating that the work was taken before the month of June 2022 and so we have paid the tax amount @ 6%. And then, this office show cause notice DRC 01 was issued to the taxpayer en 09.03.2023 stating to submit the records for the allotment of work such as M Book Copy, but the taxpayer did not filed any reply against this notice. Further, personal hearing notices were issued on 03.05.2023, 19.05.2023, 12.06.2023 and 10.07.2023. Even after receipt of the notices, they have not filed any repl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore this Court stating that the petitioner had replied to the above notice earlier which is not been considered. It is further submitted that the petitioner was unaware of the date on which the hearing was fixed and thus failed to participate in the proceedings and has thus suffered the impugned order. It is further submitted that petitioner was also unaware that the impugned order was hosted in the web portal and it went unnoticed and hence prays for setting aside the impugned order. 4. Learned counsel for the respondent opposes to the Writ Petition on the ground that the petitioner has deliberately failed to reply to the show cause notice as also to the hearing notice which was sent by registered post. It is submitted that impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded the petitioner furnishes all the documents that were called for along with a reply to the notice and also pays a token amount equivalent to 10% of the disputed tax to the department. Subject to such compliance, respondent may proceed to adjudicate the issue afresh. In case, if the petitioner fails to comply with the above requirements, this order will stand automatically vacated in which case the respondents are at liberty to proceed against the petitioner as if this order was not passed and proceed to recover the demand confirmed and penalty imposed and interest imposed against the petitioner in accordance with law. 7. Writ petition stands disposed of with the above observation. No costs. Consequently, connected Writ Miscellaneous Pet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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