9911796707
TMI Blog2024 (5) TMI 970X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed u/s 73 of the Central Goods and Services Tax Act, 2017 - HELD THAT:- The petitioner did not access the portal due to closure of business and could not reply to the said Show Cause Notice. Since the only reason for passing the impugned order is that petitioner had not filed any reply/explanation, one opportunity needs to be granted to the petitioner to respond to the Show Cause Notice and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vocates. For the Respondents: Mr. Kshitij Chhabra, Senior Panel Counsel for UOI. Mr. Rajeev Aggarwal, ASC with Ms. Samridhi Vats, Advocate. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 21.12.2023 whereby the impugned Show Cause Notice dated 28.09.2023 proposing a demand of Rs 10,85,557.20/- against the petitioner has been disposed of and demand including penalty has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... im. Consequently, petitioner was not able to furnish a reply against the impugned SCN. 5. The impugned order, however, after recording the narration records that demand as ex-parte is created. It states that And whereas, it is noticed that the Taxpayer neither files reply/explanation within stipulated period nor appeared for Personal Hearing before Proper Officer on the given date and time, Furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the petitioner did not access the portal due to closure of business and could not reply to the said Show Cause Notice. 7. In view of the above, since the only reason for passing the impugned order is that petitioner had not filed any reply/explanation, one opportunity needs to be granted to the petitioner to respond to the Show Cause Notice and the matter is liable to be remitted to the Proper ..... X X X X Extracts X X X X X X X X Extracts X X X X
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