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TMI Blog2024 (6) TMI 1030X X X X Extracts X X X X X X X X Extracts X X X X ..... how cause notice dated 25.09.2023, it is evident that a personal hearing was offered to the petitioner on 10.10.2023. While the petitioner asserts that two replies were issued on 30.09.2023 and 04.10.2023, the respondent denies receipt thereof and there is no evidence that such replies were uploaded on the GST portal. Hence, the petitioner cannot be absolved of all responsibility for the current s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng was provided to the petitioner. 2. The petitioner is engaged in the manufacture of agro chemicals and pesticides. The petitioner received a notice in Form GST DRC-1 on 25.09.2023. The petitioner asserts that such show cause notice was replied to on 30.09.2023 and 04.10.2023. Thereafter, another show cause notice was issued to the petitioner on 26.12.2023 and the impugned order was issued on 27. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent was the reply dated 18.10.2023. He further submits that the petitioner merely requested for 30 days' time by the reply dated 18.10.2023. With regard to personal hearing, he points out that a personal hearing was offered to the petitioner when the earlier show cause notice was issued and that the petitioner failed to avail of such personal hearing. 5. On examining the show cause notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner is agreeable to remit 5% of the disputed tax demand as a condition for remand. 8. In these circumstances, the impugned order is quashed and the matter is remanded for re-consideration subject to the petitioner remitting 5% of the disputed tax demand within three weeks from the date of receipt of a copy of this order. The petitioner is also permitted to submit a reply to the show cause notic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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