9911796707
TMI Blog2024 (5) TMI 1379X X X X Extracts X X X X X X X X Extracts X X X X ..... otice, due to maternity leave - HELD THAT:- The petitioner was not aware of the proceedings due to his accountant being on maternity leave. Keeping in view the peculiar facts of the present case and 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. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een disposed of and a demand including penalty has been created against the petitioner. 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 appearing for respondent. With the consent of the parties, petition is taken up for final disposal today. 3. Learned counsel for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C-01/SCN till date. **** In view of the aforesaid circumstances, the undersigned is left with no other option but to create demand as ex-parte, in accordance with the provisions of CGST/DGST Act Rules, 2017. The Proper Officer has opined that despite providing another opportunity, neither an online reply has been filed nor has the petitioner appeared in person or through an authorized representati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th law within the period prescribed under Section 75 (3) of the Act. 9. 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. 10. The challenge to Notification No. 9 of 2023 with regard to the initial extension of time is left open. 11. Petition is disposed of in the above terms. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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