9911796707
TMI Blog2024 (5) TMI 1037X X X X Extracts X X X X X X X X Extracts X X X X ..... HELD THAT:- The only reason for passing the impugned order is that petitioner had not filed any reply to the Show Cause Notice. In view of the stand of the Respondents that there is no Annexure-B, we are of the view that one opportunity needs to be granted to the Petitioner to respond to the Show Cause Notice. The impugned order dated 12.12.2023 is set aside. The Show Cause Notice is remitted to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after referred to as the Act). 2. Learned counsel for Petitioner submits that the Show Cause Notice dated 29.09.2023, issued in Form GSTR-01, stated that the working of Excess ITC under section 16 (2)(c) of the Act was appended to the Notice as Annexure-B. Petitioner appeared before Respondent No. 3 and requested it to provide the tabular chart annexed as Annexure-B and further to activate the GST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for Personal Hearing before Proper Officer on the given date and time. Further, another opportunity to submit reply and for the sake of natural justice opportunity for Personal Hearing, as per provision of Section 75 (4) DGST Act, was also accorded to the taxpayer by issuing REMINDER through the GST portal. ****** Now, since no reply / explanation has been received from the taxpayer despite suff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re B was supplied nor was petitioner informed that there is no annexure-B. It is only for the first time in these proceedings that the Respondents state that there is no Annexure-B and the table contained in the Show Cause Notice contains all the details. 7. The only reason for passing the impugned order is that petitioner had not filed any reply to the Show Cause Notice. In view of the stand of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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