9911796707
TMI Blog2024 (5) TMI 656X X X X Extracts X X X X X X X X Extracts X X X X ..... ation process would be robbed of meaning unless the authority undertaking adjudication acts in an objective manner without predetermining the issues arising for consideration. Since adjudication was not undertaken in such manner, the impugned order cannot be sustained. However, it shall be treated as a show cause notice and responded to. The impugned order be treated as a show cause notice. The petitioner is permitted to submit a reply thereto within 15 days from the date of receipt of a copy of this order. Upon receipt of such reply, the second respondent is directed to provide a reasonable opportunity, including a personal hearing, and thereafter issue a fresh order within three months from the date of receipt of the petitioner s reply af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel submits that proceedings pursuant to a show cause notice which does not provide the recipients of such notice a reasonable opportunity to respond meaningfully thereto are liable to be interfered with. By referring to the impugned order, learned counsel submits that the contents of impugned order, as regards conclusions recorded therein, are identical to the conclusions recorded in the show cause notice and in the earlier audit observations. 4. Mr. T.N.C. Kaushik, learned Additional Government Pleader, accepts notice on behalf of the respondents. He submits that the petitioner did not enclose necessary documents while objecting to the audit objections or responding to the show cause notice. In those circumstances, he contends that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 2017 the reply filed by the taxpayer is not accepted and the demand proposed in the defect is confirmed. Accordingly tax liability is worked out as below: Tax (Rs.) Penalty (Rs.) Interest IGST CGST SGST IGST CGST SGST IGST CGST SGST 9,43,609.00 4,74,057.00 4,74,057.00 94,360.00 47,405.00 47,405.00 Interest will be levied till the payment of tax. You are required to pay the above tax liability along with interest under Section 50 and penalty under Section 73(9) of TNGST Act 2017. " 7. It is conspicuous that the language used in both the show cause notice and the impugned order is identical. Therefore, it appears that observations made in course of audit were converted into the show cause notice and eventuall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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