9911796707
TMI Blog2024 (5) TMI 1375X X X X Extracts X X X X X X X X Extracts X X X X ..... r passing the impugned order is that petitioner had not filed any reply to the Show Cause Notice. Considering the Petitioner did not have access to the portal due to the GST registration being cancelled, one more opportunity needs to be granted to the Petitioner to respond to the Show Cause Notice. The impugned order dated 28.12.2023 is set aside. The Show Cause Notice is remitted to the Proper Of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act). 2. Learned counsel for Petitioner submits that Petitioner could not file a reply because the petitioner has transferred the business to another entity which has an independent GST Number 07AAEFB3144N1ZF. He submits that petitioner did not access the portal since the business was closed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... REMINDER through the GST portal. Now, since, no reply/ explanation has been received from the taxpayer despite sufficient and repeated opportunities, which indicate that the taxpayer has nothing to say in the matter. In view of aforesaid circumstances, the undersigned is left with no other option to create demand ex-parte, in accordance with the provisions of CGST / DGST Act Rules, 2017, as per d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod of 30 days from today. Thereafter, the Proper Officer shall re-adjudicate the Show Cause Notice after giving an opportunity of personal hearing to the Petitioner and shall pass a fresh speaking order in accordance with law 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 e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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