9911796707
TMI Blog2024 (5) TMI 1189X X X X Extracts X X X X X X X X Extracts X X X X ..... going through Form GSTR-2A, as available on the portal and from it prima facie appears that the same has not been carefully examined by the Proper Officer. In view thereof, the impugned order calls for a remittance of the case. The impugned order dated 15.03.2024 is set aside. Show Cause Notice is restored on the file of the Proper Officer, who shall re-adjudicate the Show Cause Notice in accorda ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order also records that no reply or explanation has been received from the taxpayer. 3. Learned counsel for the Petitioner submits that reply was filed, though belated, on 10.03.2024, before the impugned order was passed. However, the same has not been even looked at by the Proper Officer. 4. Learned counsel for the Petitioner further submits that it was categorically stated in the reply that For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice in accordance with law after examining the reply filed by the Petitioner and after giving an opportunity of personal hearing to the Petitioner within the period prescribed under Section 75 (3) of the Act. 8. It is clarified that this Court has neither considered nor commented upon the merits of the contentions of either party. All rights and contentions of parties are reserved. 9. Petition is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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