9911796707
TMI Blog2024 (5) TMI 975X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Goods and Services Tax Act, 2017 - HELD THAT:- The impugned order dated 18.04.2024, mentions the date of personal as 18.04.2024 itself, however, the summary of proceedings does not show that any notice of personal hearing was issued to the petitioner after issuance of the subject Show Cause Notice. Keeping in view the peculiar facts and circumstances of the case, it would be in the interest o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... how Cause Notice dated 06.12.2023, proposing a demand of Rs 3,86,25,289.00 against the petitioner has been disposed of and a demand including penalty had been raised against the Petitioner for Financial Year 2018-19. The order has been passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act). 2. Issue notice. Notice is accepted by learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nge to the Notification No. 09/2023. 5. The observations and conclusion in the impugned order dated 18.04.2024 records that the taxpayer has filed their adjournment for 1st week of February and personal hearing after three days online on portal on dated 06-01-2024 but non appeared nor any document uploaded by the Tax prayer till date. And whereas, on examination of the reply/documents furnished by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on and the Show Cause Notice is restored on the file of the proper officer. 8. Petitioner shall file a reply to the Show Cause Notice within 30 days. Thereafter, the Proper Officer shall re-adjudicate the Show Cause Notice after giving an opportunity of personal hearing and shall pass a fresh speaking order in accordance with law within the period prescribed under Section 75 (3) of the Act. 9. It ..... X X X X Extracts X X X X X X X X Extracts X X X X
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