2024 (5) TMI 826

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..... he hearing - HELD THAT:- As conceded by the respondent that a reply was filed but the same was not taken into account by the Adjudicating Authority while passing the impugned order. The impugned order is accordingly set aside. The show cause notice is restored on the record of the Adjudicating Authority. The Adjudicating Authority shall decide the show cause notice in accordance with law after giv .....

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..... er which records as under:- 21. Written Submission of the Noticee: The Noticee did not submit any written reply in response to Demand-cum-Show Cause Notice No. 27 /JC/2022-23 dated 28.04.2022 issued by the Joint Commissioner CGST, Delhi East. 3. We may, however, note that personal hearing opportunity was granted to the petitioner repeatedly. However, none appears for the petitioner. The impugned o .....

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..... ner. 6. It is clarified that in case petitioner once again fails to appear pursuant to the hearing being granted, the Adjudicating Authority would be at liberty to proceed further with the adjudication of the show cause notice ex-parte. However, after taking into consideration the reply filed by the petitioner. 7. The petition is accordingly disposed of in the above terms. 8. It is clarified that .....

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