9911796707
TMI Blog2024 (5) TMI 1382X X X X Extracts X X X X X X X X Extracts X X X X ..... rration records that demand as ex-parte is created - As per the petitioner, he was not aware of the proceedings as the GST registration stood cancelled w.e.f. 18.06.2021 and all communication for the said proceedings were uploaded on the GST portal. Since the only reason for passing the impugned order is that the petitioner had not filed any reply/explanation, one opportunity needs to be granted t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty 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. As per the petitioner, he applied for cancellation of GST regis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... return defaulters tax non payers. 6. The impugned order, however, after recording the narration records that demand as ex-parte is created. It states that And whereas, it is noticed that the Taxpayer neither filed reply/explanation within stipulated period nor appeared for Personal Hearing before Proper Officer on the given date and time, Further, another opportunity to submit reply and for the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in person or through an authorized representative. 7. As per the petitioner, he was not aware of the proceedings as the GST registration stood cancelled w.e.f. 18.06.2021 and all communication for the said proceedings were uploaded on the GST portal. 8. In view of the above, since the only reason for passing the impugned order is that the petitioner had not filed any reply/explanation, one oppo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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