9911796707
TMI Blog2024 (6) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... early, petitioner has made out a case that Petitioner was under the impression that the proceedings under Section 73 of the Act had been closed, since the proceedings under Section 61 of the Act had culminated because of which petitioner did not file a reply. 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 f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondents: Mr. Ajay Jain, SPC with Mr. M.N. Mishra, Ms. Bijay Laxmi, Mr. Kirshna Sharma and Ms. Anjali Sharma, Advocates Mr. Harpreet Singh, SSC with Mr. Rabindra Prasad Sinha, Mr. Chander Kiran, Mr. Pawan Kumar, Mr. Sameer Gosain, Advocates for R-2 Mr. Rajeev Aggarwal, ASC with Mr. Prateek Badhwar, Ms. Shaguftha H. Badhwar and Ms. Samridhi Vats, Advocates JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted as Form GST ASMT-12 was issued whereby the justification provided by the Petitioner were accepted. He further submits that Petitioner was under the impression that no further action will be taken against the petitioner and that the proceedings under Section 73 of the Act has also been closed, and thus petitioner did not file a reply. He further prays for an opportunity to file a reply. 4. Peru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed any reply/explanation, one opportunity needs to be granted to the petitioner to respond to the Show Cause Notice. The matter is liable to be remitted to the Proper Officer for re-adjudication. Accordingly, the impugned order dated 19.12.2023 is set aside. 7. Petitioner may file a further reply to the Show Cause Notice within four weeks from today. Thereafter, the Proper Officer shall re-adju ..... X X X X Extracts X X X X X X X X Extracts X X X X
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